New Mexico · Statutes

Article 2

129 sections

N.M. Stat. § 7-2-1Short title.
N.M. Stat. § 7-2-2Definitions.
N.M. Stat. § 7-2-3Imposition and levy of tax.
N.M. Stat. § 7-2-4Exemptions.
N.M. Stat. § 7-2-5Repealed.Repealed
N.M. Stat. § 7-2-5.1Repealed.Repealed
N.M. Stat. § 7-2-5.2Exemption; income of persons sixty-five and older or blind.
N.M. Stat. § 7-2-5.3Repealed.Repealed
N.M. Stat. § 7-2-5.4Repealed.Repealed
N.M. Stat. § 7-2-5.5Exemption; earnings by Indians, their Indian spouses and
N.M. Stat. § 7-2-5.6Exemption; medical care savings accounts.
N.M. Stat. § 7-2-5.7Exemption; income of individuals one hundred years of age
N.M. Stat. § 7-2-5.8Exemption for low- and middle-income taxpayers.
N.M. Stat. § 7-2-5.9Exemption; unreimbursed or uncompensated medical care
N.M. Stat. § 7-2-5.10Exemption; New Mexico national guard member premiums
N.M. Stat. § 7-2-5.11Exemption; armed forces salaries.
N.M. Stat. § 7-2-5.12Repealed.Repealed
N.M. Stat. § 7-2-5.13Exemption; armed forces retirement pay.
N.M. Stat. § 7-2-5.14Exemption; social security income.
N.M. Stat. § 7-2-6Repealed.Repealed
N.M. Stat. § 7-2-7Individual income tax rates.
N.M. Stat. § 7-2-7.1Tax tables.
N.M. Stat. § 7-2-7.2Repealed.Repealed
N.M. Stat. § 7-2-7.3Repealed.Repealed
N.M. Stat. § 7-2-7.42020 income tax rebate.
N.M. Stat. § 7-2-7.5Supplemental 2021 income tax rebates.
N.M. Stat. § 7-2-7.62021 income tax rebate.
N.M. Stat. § 7-2-7.7Additional 2021 income tax rebates.
N.M. Stat. § 7-2-8Repealed.Repealed
N.M. Stat. § 7-2-9Tax computation; alternative method.
N.M. Stat. § 7-2-10Income taxes applied to individuals on federal areas.
N.M. Stat. § 7-2-11Tax credit; income allocation and apportionment.
N.M. Stat. § 7-2-12Taxpayer returns; payment of tax.
N.M. Stat. § 7-2-12.1Limitation on claiming of credits and tax rebates.
N.M. Stat. § 7-2-12.2Estimated tax due; payment of estimated tax; penalty.
N.M. Stat. § 7-2-13Credit for taxes paid other states by resident individuals.
N.M. Stat. § 7-2-14Low-income comprehensive tax rebate.
N.M. Stat. § 7-2-14.1Repealed.Repealed
N.M. Stat. § 7-2-14.2Repealed.Repealed
N.M. Stat. § 7-2-14.3Tax rebate of part of property tax due from low-income
N.M. Stat. § 7-2-14.4Authorization to fund property tax rebate for low-income
N.M. Stat. § 7-2-14.5Imposition of tax; limitations.
N.M. Stat. § 7-2-15Repealed.Repealed
N.M. Stat. § 7-2-16Repealed.Repealed
N.M. Stat. § 7-2-16.1Repealed.Repealed
N.M. Stat. § 7-2-17Repealed.Repealed
N.M. Stat. § 7-2-17.1Repealed.Repealed
N.M. Stat. § 7-2-18Tax rebate of property tax due that exceeds the elderly
N.M. Stat. § 7-2-18.1Credit for expenses for dependent child day care
N.M. Stat. § 7-2-18.2Credit for preservation of cultural property; refund.
N.M. Stat. § 7-2-18.3Repealed.Repealed
N.M. Stat. § 7-2-18.4Repealed.Repealed
N.M. Stat. § 7-2-18.5Repealed.Repealed
N.M. Stat. § 7-2-18.6Repealed.Repealed
N.M. Stat. § 7-2-18.7Repealed.Repealed
N.M. Stat. § 7-2-18.8Repealed.Repealed
N.M. Stat. § 7-2-18.9Repealed.Repealed
N.M. Stat. § 7-2-18.10Tax credit; certain conveyances of real property.
N.M. Stat. § 7-2-18.11Repealed.Repealed
N.M. Stat. § 7-2-18.12Repealed.Repealed
N.M. Stat. § 7-2-18.13Credit; unreimbursed or uncompensated medical care
N.M. Stat. § 7-2-18.14Repealed.Repealed
N.M. Stat. § 7-2-18.15Working families tax credit.
N.M. Stat. § 7-2-18.16Credit; special needs adopted child tax credit; created;
N.M. Stat. § 7-2-18.17Angel investment credit.
N.M. Stat. § 7-2-18.18Renewable energy production tax credit.
N.M. Stat. § 7-2-18.19Repealed.Repealed
N.M. Stat. § 7-2-18.20Repealed.Repealed
N.M. Stat. § 7-2-18.21Repealed.Repealed
N.M. Stat. § 7-2-18.22Rural health care practitioner tax credit.
N.M. Stat. § 7-2-18.23Repealed.Repealed
N.M. Stat. § 7-2-18.24Geothermal ground-coupled heat pump income tax
N.M. Stat. § 7-2-18.25Repealed.Repealed
N.M. Stat. § 7-2-18.26Agricultural biomass income tax credit.
N.M. Stat. § 7-2-18.27Repealed.Repealed
N.M. Stat. § 7-2-18.28Repealed.Repealed
N.M. Stat. § 7-2-18.292015 sustainable building income tax credit.
N.M. Stat. § 7-2-18.30Repealed.Repealed
N.M. Stat. § 7-2-18.31New solar market development income tax credit.
N.M. Stat. § 7-2-18.322021 sustainable building income tax credit.
N.M. Stat. § 7-2-18.33Credit; nurses; 2022 taxable year.
N.M. Stat. § 7-2-18.34Child income tax credit.
N.M. Stat. § 7-2-18.35Home fire recovery income tax credit.
N.M. Stat. § 7-2-18.36Clean car income tax credit. (Repealed effective January
N.M. Stat. § 7-2-18.37Clean car charging unit income tax credit. (Repealed
N.M. Stat. § 7-2-18.38Geothermal electricity generation income tax credit.
N.M. Stat. § 7-2-18.39Advanced energy equipment income tax credit.
N.M. Stat. § 7-2-18.40Local journalist employment income tax credit.
N.M. Stat. § 7-2-18.41Local news printer income tax credit.
N.M. Stat. § 7-2-18.42Physician tax credit.
N.M. Stat. § 7-2-19Repealed.Repealed
N.M. Stat. § 7-2-20Information returns.
N.M. Stat. § 7-2-21Fiscal years permitted.
N.M. Stat. § 7-2-21.1Accounting methods.
N.M. Stat. § 7-2-22Administration.
N.M. Stat. § 7-2-23Repealed.Repealed
N.M. Stat. § 7-2-24Optional designation of tax refund contributions.
N.M. Stat. § 7-2-24.1Repealed.Repealed
N.M. Stat. § 7-2-24.2Repealed.Repealed
N.M. Stat. § 7-2-25Repealed.Repealed