us-nm/stat NMSA 1978, § 7-37-3 — Tax ratio established The tax ratio is thirty-three and one-third percent. Last amended: 1953 Comp., § 72-30-3, enacted by Laws 1973, ch. 258, § 36. Source: official text ‹ Previous7-37-2 — Imposition of the taxNext ›7-37-4 — Head-of-family exemption