To the extent permitted by law, no individual shall be relieved from liability for income tax by reason of his residing within a federal area or receiving income from transactions occurring or work or services performed in such area.
§ 7-2-10 NMSA 1978
Income taxes applied to individuals on federal areas
Known as the Income Tax Act
The act spans §§ 7-2-1–7-2-9 (129 sections).
1953 Comp., § 72-15A-8, enacted by Laws 1965, ch. 202, § 8; 1981, ch. 37, § 20.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.