A salary paid by the United States to a taxpayer for active duty service in the armed forces of the United States is exempt from state income taxation.
§ 7-2-5.11 NMSA 1978
Exemption; armed forces salaries
Known as the Income Tax Act
The act spans §§ 7–7 (129 sections).
Laws 2007, ch. 45, § 11.
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.