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State Codes and Statutes

State Codes and Statutes

Statutes > New-mexico > Chapter-7

Article 1 – Administration, 7-1-1 through 7-1-82.
Article 1A – Project Mainstream Employment Tax Credit, 7-1a-1 through 7-1A-5.
Article 2 – Income Tax General Provisions, 7-2-1 through 7-2-36.
Article 2A – Corporate Income and Franchise Tax, 7-2A-1 through 7-2A-26.
Article 2C – Tax Refund Intercept Program, 7-2C-1 through 7-2C-14.
Article 2D – Venture Capital Investments, 7-2D-1 through 7-2D-14.
Article 2E – Rural Job Tax Credits, 7-2E-1 through 7-2E-2.
Article 2F – Film Production Tax Credit, 7-2F-1 through 7-2F-2.
Article 2G – New Mexico Filmmaker Tax Credit, 7-2G-1.
Article 2H – Native American Veterans’ Income Tax Settlement Fund, 7-2H-1 through 7-2H-4.
Article 3 – Income Tax Withholding, 7-3-1 through 7-3-13.
Article 3A – Oil and Gas Proceeds Withholding Tax, 7-3A-1 through 7-3A-9.
Article 4 – Division of Income for Tax Purposes, 7-4-1 through 7-4-21.
Article 5 – Multistate Tax Compact, 7-5-1 through 7-5-7.
Article 5A – Streamlined Sales and Use Tax Administration, 7-5A-1 through 7-5A-9.
Article 6 – Banking and Financial Corporations Tax, 7-6-1 through 7-6-9.
Article 7 – Estate Tax, 7-7-1 through 7-7-20.
Article 8A – Uniform Unclaimed Property Act, 7-8A-1 through 7-8A-31.
Article 9 – Gross Receipts and Compensating Tax, 7-9-1 through 7-9-114.
Article 9A – Investment Credit, 7-9A-1 through 7-9A-11.
Article 9B – Filmmaker’s Credit, 7-9B-1 through 7-9B-7.
Article 9C – Interstate Telecommunications Gross Receipts Tax, 7-9C-1 through 7-9C-11.
Article 9D – Capital Equipment Tax Credit, 7-9D-1 through 7-9D-9.
Article 9E – Laboratory Partnership with Small Business Tax Credit, 7-9E-1 through 7-9E-11.
Article 9F – Technology Jobs Tax Credit, 7-9F-1 through 7-9F-12.
Article 9G – Other Tax Credits, 7-9G-1 through 7-9G-2.
Article 9H – Research and Development Small Business Tax Credit Act, 7-9H-1 through 7-9H-6.
Article 9I – Affordable Housing Tax Credit Act, 7-9I-1 through 7-9I-6.
Article 9J – Alternative Energy Product Manufacturers Tax Credit Act, 7-9J-1 through 7-9J-8.
Article 10 – Gross Receipts Tax Registration, 7-10-1 through 7-10-5.
Article 11 – Railroad Car Company Tax, 7-11-1 through 7-11-12.
Article 12 – Cigarette Tax, 7-12-1 through 7-12-19.
Article 12A – Tobacco Products Tax, 7-12A-1 through 7-12A-10.
Article 13 – Gasoline Tax, 7-13-1 through 7-13-18.
Article 13A – Petroleum Products Loading Fee, 7-13A-1 through 7-13A-6.
Article 14 – Motor Vehicle Excise Tax, 7-14-1 through 7-14-11.
Article 14A – Leased Vehicle Gross Receipts Tax, 7-14A-1 through 7-14A-11.
Article 15 – Trip Tax, 7-15-1 through 7-15-6.
Article 15A – Weight Distance Tax, 7-15A-1 through 7-15A-16.
Article 16 – Special Fuels Tax, 7-16-1 through 7-16-26.
Article 16A – Special Fuels Supplier Tax, 7-16A-1 through 7-16A-21.
Article 16B – Alternative Fuel Tax, 7-16B-1 through 7-16B-10.
Article 17 – Liquor Excise Tax, 7-17-1 through 7-17-12.
Article 18 – Electrical Energy Tax, 7-18-1 through 7-18-6.
Article 18A – Controlled Substance Tax, 7-18A-1 through 7-18A-7.
Article 19 – Municipal Gross Receipts Tax, 7-19-1 through 7-19-18.
Article 19A – Special Municipal Gross Receipts Tax, 7-19A-1 through 7-19A-7.
Article 19B – Municipal Environmental Services Gross Receipts Tax, 7-19B-1 through 7-19B-7.
Article 19C – Municipal Infrastructure Gross Receipts Tax, 7-19C-1 through 7-19C-7.
Article 19D – Municipal Local Option Gross Receipts Taxes, 7-19D-1 through 7-19D-16.
Article 20 – County Gross Receipts Tax, 7-20-1 through 7-20-26.
Article 20A – County Fire Protection Excise Tax, 7-20A-1 through 7-20A-9.
Article 20B – County Environmental Services Gross Receipts Tax, 7-20B-1 through 7-20B-7.
Article 20C – Local Hospital Gross Receipts Tax, 7-20C-1 through 7-20C-17.
Article 20E – County Local Option Gross Receipts Taxes, 7-20E-1 through 7-20E-27.
Article 20F – County Correctional Facility Gross Receipts Tax, 7-20F-1 through 7-20F-12.
Article 21 – County Sales Tax, 7-21-1 through 7-21-7.
Article 22 – Occupational Licenses, 7-22-1 through 7-22-14.
Article 23 – Exemption of Producers from Licenses, 7-23-1 through 7-23-2.
Article 24 – Municipal and County Gross Receipts Tax on Liquor, 7-24-1 through 7-24-16.
Article 24A – County and Municipal Gasoline Tax, 7-24A-1 through 7-24A-21.
Article 24B – Special County Hospital Gasoline Tax, 7-24B-1 through 7-24B-10.
Article 25 – Resources Excise Tax, 7-25-1 through 7-25-9.
Article 26 – Severance Tax, 7-26-1 through 7-26-11.
Article 27 – Severance Tax Bonding Act, 7-27-1 through 7-27-48.
Article 28 – Oil and Gas Accounting, 7-28-1 through 7-28-13.
Article 29 – Oil and Gas Severance Tax, 7-29-1 through 7-29-23.
Article 29A – Enhanced Oil Recovery, 7-29A-1 through 7-29A-5.
Article 29B – Natural Gas and Crude Oil Production Incentives, 7-29B-1 through 7-29B-6.
Article 29C – Intergovernmental Tax Credits, 7-29C-1 through 7-29C-2.
Article 30 – Oil and Gas Conservation Tax, 7-30-1 through 7-30-27.
Article 31 – Oil and Gas Emergency School Tax, 7-31-1 through 7-31-27.
Article 32 – Oil and Gas Ad Valorem Production Tax, 7-32-1 through 7-32-28.
Article 33 – Natural Gas Processors Tax, 7-33-1 through 7-33-22.
Article 34 – Oil and Gas Production Equipment Ad Valorem Tax, 7-34-1 through 7-34-20.
Article 35 – Property Tax, 7-35-1 through 7-35-10.
Article 36 – Valuation of Property, 7-36-1 through 7-36-33.
Article 37 – Imposition of Property Tax, 7-37-1 through 7-37-8.
Article 38 – Administration and Enforcement of Property Taxes, 7-38-1 through 7-38-93.
Article 39 – Copper Production Ad Valorem Tax, 7-39-1 through 7-39-10.