New Mexico Taxation
1,747 sections hosted, reproduced from the official public-domain source.
- Article 1 — Administration198 sections
- Article 1A — Project Mainstream Employment Tax Credit (Repealed.)5 sections
- Article 1B — Administrative Hearings Office10 sections
- Article 2 — Income Tax General Provisions129 sections
- Article 2A — Corporate Income and Franchise Tax52 sections
- Article 2B — Solar Capital Investments (Recompiled.1 section
- Article 2C — Tax Refund Intercept Program14 sections
- Article 2D15 sections
- Article 2E — Rural Job Tax Credits3 sections
- Article 2F — Film Production Tax Credit17 sections
- Article 2G — New Mexico Filmmaker Tax Credit (Repealed.)1 section
- Article 2H4 sections
- Article 3 — Income Tax Withholding14 sections
- Article 3A — Oil and Gas Proceeds and Pass-Through Entity Withholding Tax10 sections
- Article 4 — Division of Income for Tax Purposes21 sections
- Article 5 — Multistate Tax Compact7 sections
- Article 5A — Streamlined Sales and Use Tax Administration9 sections
- Article 6 — Banking and Financial Corporations Tax (Repealed.)1 section
- Article 7 — Estate Tax19 sections
- Article 8 — Uniform Unclaimed Property Act (Repealed, Recompiled.)1 section
- Article 8A — Uniform Unclaimed Property Act32 sections
- Article 9 — Gross Receipts and Compensating Tax192 sections
- Article 9A — Investment Credit13 sections
- Article 9B — Filmmaker's Credit (Repealed.)7 sections
- Article 9C — Interstate Telecommunications Gross Receipts Tax11 sections
- Article 9D — Capital Equipment Tax Credit (Repealed.)9 sections
- Article 9E — Laboratory Partnership with Small Business Tax Credit11 sections
- Article 9F — Technology Jobs and Research and Development Tax Credit14 sections
- Article 9G — Other Tax Credits2 sections
- Article 9H — Research and Development Small Business Tax Credit (Repealed.)6 sections
- Article 9I — Affordable Housing Tax Credit Act6 sections
- Article 9J8 sections
- Article 10 — Gross Receipts Tax Registration5 sections
- Article 11 — Railroad Car Company Tax7 sections
- Article 12 — Cigarette Tax29 sections
- Article 12A — Tobacco Products Tax10 sections
- Article 13 — Gasoline Tax30 sections
- Article 13A — Petroleum Products Loading Fee7 sections
- Article 14 — Motor Vehicle Excise Tax14 sections
- Article 14A — Leased Vehicle Gross Receipts Tax12 sections
- Article 15 — Trip Tax10 sections
- Article 15A — Weight Distance Tax16 sections
- Article 16 — Special Fuels Tax (Repealed.)1 section
- Article 16A — Special Fuels Supplier Tax31 sections
- Article 16B — Alternative Fuel Tax10 sections
- Article 17 — Liquor Excise Tax13 sections
- Article 18 — Electrical Energy Tax (Repealed.)6 sections
- Article 18A — Controlled Substance Tax (Repealed.)7 sections
- Article 19 — Supplemental Municipal Gross Receipts Tax20 sections
- Article 19A — Special Municipal Gross Receipts Tax (Repealed.)7 sections
- Article 19B — Municipal Environmental Services Gross Receipts Tax (Repealed.)7 sections
- Article 19C — Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)7 sections
- Article 19D — Municipal Local Option Gross Receipts and Compensating20 sections
- Article 20 — County Gross Receipts Tax (Repealed, Recompiled.)19 sections
- Article 20A — County Fire Protection Excise Tax (Repealed, Recompiled.)9 sections
- Article 20B — County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)7 sections
- Article 20C — Local Hospital Gross Receipts Tax (Repealed.)18 sections
- Article 20D — County Health Care Gross Receipts Tax (Repealed, Recompiled.)7 sections
- Article 20E — County Local Option Gross Receipts and Compensating32 sections
- Article 20F — County Correctional Facility Gross Receipts Tax (Repealed.)12 sections
- Article 21 — County Sales Tax (Repealed.)1 section
- Article 22 — Occupational Licenses (Repealed.)1 section
- Article 23 — Exemption of Producers from Licenses2 sections
- Article 24 — Municipal and County Gross Receipts Tax on Liquor17 sections
- Article 24A — County and Municipal Gasoline Tax23 sections
- Article 24B — Special County Hospital Gasoline Tax (Repealed.)11 sections
- Article 25 — Resources Excise Tax9 sections
- Article 26 — Severance Tax14 sections
- Article 27 — Severance Tax Bonding Act92 sections
- Article 28 — Oil and Gas Accounting (Repealed.)1 section
- Article 29 — Oil and Gas Severance Tax17 sections
- Article 29A — Enhanced Oil Recovery5 sections
- Article 29B — Natural Gas and Crude Oil Production Incentives6 sections
- Article 29C — Intergovernmental Tax Credits2 sections
- Article 30 — Oil and Gas Conservation Tax27 sections
- Article 31 — Oil and Gas Emergency School Tax28 sections
- Article 32 — Oil and Gas Ad Valorem Production Tax28 sections
- Article 33 — Natural Gas Processors Tax22 sections
- Article 34 — Oil and Gas Production Equipment Ad Valorem Tax20 sections
- Article 35 — Property Tax11 sections
- Article 36 — Valuation of Property39 sections
- Article 37 — Imposition of Property Tax13 sections
- Article 38 — Administration and Enforcement of Property Taxes110 sections
- Article 39 — Copper Production Ad Valorem Tax10 sections
- Article 40 — Insurance Premium Tax10 sections
- Article 41 — Health Care Quality Surcharge8 sections
- Article 42 — Cannabis Tax5 sections