New Mexico · Statutes
Article 2
174 sections
174 sections
- N.M. Stat. § 7-2-1§ 7-2-1. Short title
- N.M. Stat. § 7-2-1§ 7-2-1. Short title
- N.M. Stat. § 7-2-2§ 7-2-2. Definitions
- N.M. Stat. § 7-2-2§ 7-2-2. Definitions
- N.M. Stat. § 7-2-3§ 7-2-3. Imposition and levy of tax
- N.M. Stat. § 7-2-3§ 7-2-3. Imposition and levy of tax
- N.M. Stat. § 7-2-4§ 7-2-4. Exemptions
- N.M. Stat. § 7-2-4§ 7-2-4. Exemptions
- N.M. Stat. § 7-2-5.2§ 7-2-5.2. Exemption; income of persons sixty-five and older or blind
- N.M. Stat. § 7-2-5.2§ 7-2-5.2. Exemption; income of persons sixty-five and older or blind
- N.M. Stat. § 7-2-5.5§ 7-2-5.5. Exemption; earnings by Indians, their Indian spouses and Indian dependents on Indian lands
- N.M. Stat. § 7-2-5.5§ 7-2-5.5. Exemption; earnings by Indians, their Indian spouses and Indian dependents on Indian lands
- N.M. Stat. § 7-2-5.6§ 7-2-5.6. Exemption; medical care savings accounts
- N.M. Stat. § 7-2-5.6§ 7-2-5.6. Exemption; medical care savings accounts
- N.M. Stat. § 7-2-5.7§ 7-2-5.7. Exemption; income of individuals one hundred years of age or older
- N.M. Stat. § 7-2-5.7§ 7-2-5.7. Exemption; income of individuals one hundred years of age or older
- N.M. Stat. § 7-2-5.8§ 7-2-5.8. Exemption for low- and middle-income taxpayers
- N.M. Stat. § 7-2-5.8§ 7-2-5.8. Exemption for low- and middle-income taxpayers
- N.M. Stat. § 7-2-5.9§ 7-2-5.9. Exemption; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older
- N.M. Stat. § 7-2-5.9§ 7-2-5.9. Exemption; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older
- N.M. Stat. § 7-2-5.10§ 7-2-5.10. Exemption; New Mexico national guard member premiums paid for group life insurance
- N.M. Stat. § 7-2-5.10§ 7-2-5.10. Exemption; New Mexico national guard member premiums paid for group life insurance
- N.M. Stat. § 7-2-5.11§ 7-2-5.11. Exemption; armed forces salaries
- N.M. Stat. § 7-2-5.11§ 7-2-5.11. Exemption; armed forces salaries
- N.M. Stat. § 7-2-5.13§ 7-2-5.13. Exemption; armed forces retirement pay
- N.M. Stat. § 7-2-5.13§ 7-2-5.13. Exemption; armed forces retirement pay
- N.M. Stat. § 7-2-5.14§ 7-2-5.14. Exemption; social security income
- N.M. Stat. § 7-2-5.14§ 7-2-5.14. Exemption; social security income
- N.M. Stat. § 7-2-7§ 7-2-7. Individual income tax rates
- N.M. Stat. § 7-2-7§ 7-2-7. Individual income tax rates
- N.M. Stat. § 7-2-7.1§ 7-2-7.1. Tax tables
- N.M. Stat. § 7-2-7.1§ 7-2-7.1. Tax tables
- N.M. Stat. § 7-2-7.2§ 7-2-7.2. Tax rebate; 2005 taxable year
- N.M. Stat. § 7-2-7.2§ 7-2-7.2. Tax rebate; 2005 taxable year
- N.M. Stat. § 7-2-7.3§ 7-2-7.3. Exemption; 2005 taxable year rebate
- N.M. Stat. § 7-2-7.3§ 7-2-7.3. Exemption; 2005 taxable year rebate
- N.M. Stat. § 7-2-7.4§ 7-2-7.4. 2020 Income tax rebate
- N.M. Stat. § 7-2-7.4§ 7-2-7.4. 2020 Income tax rebate
- N.M. Stat. § 7-2-7.5§ 7-2-7.5. Supplemental 2021 income tax rebates
- N.M. Stat. § 7-2-7.5§ 7-2-7.5. Supplemental 2021 income tax rebates
- N.M. Stat. § 7-2-7.6§ 7-2-7.6. 2021 Income tax rebate
- N.M. Stat. § 7-2-7.6§ 7-2-7.6. 2021 Income tax rebate
- N.M. Stat. § 7-2-7.7§ 7-2-7.7. Additional 2021 income tax rebates
- N.M. Stat. § 7-2-7.7§ 7-2-7.7. Additional 2021 income tax rebates
- N.M. Stat. § 7-2-9§ 7-2-9. Tax computation; alternative method
- N.M. Stat. § 7-2-9§ 7-2-9. Tax computation; alternative method
- N.M. Stat. § 7-2-10§ 7-2-10. Income taxes applied to individuals on federal areas
- N.M. Stat. § 7-2-10§ 7-2-10. Income taxes applied to individuals on federal areas
- N.M. Stat. § 7-2-11§ 7-2-11. Tax credit; income allocation and apportionment
- N.M. Stat. § 7-2-11§ 7-2-11. Tax credit; income allocation and apportionment
- N.M. Stat. § 7-2-12§ 7-2-12. Taxpayer returns; payment of tax
- N.M. Stat. § 7-2-12§ 7-2-12. Taxpayer returns; payment of tax
- N.M. Stat. § 7-2-12.1§ 7-2-12.1. Limitation on claiming of credits and tax rebates
- N.M. Stat. § 7-2-12.1§ 7-2-12.1. Limitation on claiming of credits and tax rebates
- N.M. Stat. § 7-2-12.2§ 7-2-12.2. Estimated tax due; payment of estimated tax; penalty
- N.M. Stat. § 7-2-12.2§ 7-2-12.2. Estimated tax due; payment of estimated tax; penalty
- N.M. Stat. § 7-2-13§ 7-2-13. Credit for taxes paid other states by resident individuals
- N.M. Stat. § 7-2-13§ 7-2-13. Credit for taxes paid other states by resident individuals
- N.M. Stat. § 7-2-14§ 7-2-14. Low-income comprehensive tax rebate
- N.M. Stat. § 7-2-14§ 7-2-14. Low-income comprehensive tax rebate
- N.M. Stat. § 7-2-14.3§ 7-2-14.3. Tax rebate of part of property tax due from low-income taxpayer; local option; refund
- N.M. Stat. § 7-2-14.3§ 7-2-14.3. Tax rebate of part of property tax due from low-income taxpayer; local option; refund
- N.M. Stat. § 7-2-14.4§ 7-2-14.4. Authorization to fund property tax rebate for low-income taxpayers; tax imposition; election
- N.M. Stat. § 7-2-14.4§ 7-2-14.4. Authorization to fund property tax rebate for low-income taxpayers; tax imposition; election
- N.M. Stat. § 7-2-14.5§ 7-2-14.5. Imposition of tax; limitations
- N.M. Stat. § 7-2-14.5§ 7-2-14.5. Imposition of tax; limitations
- N.M. Stat. § 7-2-18§ 7-2-18. Tax rebate of property tax due that exceeds the elderly taxpayer's maximum property tax liability; refund
- N.M. Stat. § 7-2-18§ 7-2-18. Tax rebate of property tax due that exceeds the elderly taxpayer's maximum property tax liability; refund
- N.M. Stat. § 7-2-18.1§ 7-2-18.1. Credit for expenses for dependent child day care necessary to enable gainful employment to prevent indigency
- N.M. Stat. § 7-2-18.1§ 7-2-18.1. Credit for expenses for dependent child day care necessary to enable gainful employment to prevent indigency
- N.M. Stat. § 7-2-18.2§ 7-2-18.2. Credit for preservation of cultural property; refund
- N.M. Stat. § 7-2-18.2§ 7-2-18.2. Credit for preservation of cultural property; refund
- N.M. Stat. § 7-2-18.7§ 7-2-18.7. Tax rebate of property tax paid on property eligible for disabled veteran exemption; refund; limitation
- N.M. Stat. § 7-2-18.7§ 7-2-18.7. Tax rebate of property tax paid on property eligible for disabled veteran exemption; refund; limitation
- N.M. Stat. § 7-2-18.10§ 7-2-18.10. Tax credit; certain conveyances of real property
- N.M. Stat. § 7-2-18.10§ 7-2-18.10. Tax credit; certain conveyances of real property
- N.M. Stat. § 7-2-18.11§ 7-2-18.11. Job mentorship tax credit
- N.M. Stat. § 7-2-18.11§ 7-2-18.11. Job mentorship tax credit
- N.M. Stat. § 7-2-18.13§ 7-2-18.13. Credit; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older
- N.M. Stat. § 7-2-18.13§ 7-2-18.13. Credit; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older
- N.M. Stat. § 7-2-18.14§ 7-2-18.14. Solar market development tax credit; residential and small business solar thermal and photovoltaic market development tax credit
- N.M. Stat. § 7-2-18.14§ 7-2-18.14. Solar market development tax credit; residential and small business solar thermal and photovoltaic market development tax credit
- N.M. Stat. § 7-2-18.15§ 7-2-18.15. Working families tax credit
- N.M. Stat. § 7-2-18.15§ 7-2-18.15. Working families tax credit
- N.M. Stat. § 7-2-18.16§ 7-2-18.16. Credit; special needs adopted child tax credit; created; qualifications; duration of credit
- N.M. Stat. § 7-2-18.16§ 7-2-18.16. Credit; special needs adopted child tax credit; created; qualifications; duration of credit
- N.M. Stat. § 7-2-18.17§ 7-2-18.17. Angel investment credit
- N.M. Stat. § 7-2-18.17§ 7-2-18.17. Angel investment credit
- N.M. Stat. § 7-2-18.18§ 7-2-18.18. Renewable energy production tax credit
- N.M. Stat. § 7-2-18.18§ 7-2-18.18. Renewable energy production tax credit
- N.M. Stat. § 7-2-18.19§ 7-2-18.19. Sustainable building tax credit
- N.M. Stat. § 7-2-18.19§ 7-2-18.19. Sustainable building tax credit
- N.M. Stat. § 7-2-18.22§ 7-2-18.22. Tax credit; rural health care practitioner tax credit
- N.M. Stat. § 7-2-18.22§ 7-2-18.22. Tax credit; rural health care practitioner tax credit
- N.M. Stat. § 7-2-18.23§ 7-2-18.23. Refundable credit; 2007 taxable year
- N.M. Stat. § 7-2-18.23§ 7-2-18.23. Refundable credit; 2007 taxable year
- N.M. Stat. § 7-2-18.24§ 7-2-18.24. Geothermal ground-coupled heat pump tax credit
- N.M. Stat. § 7-2-18.24§ 7-2-18.24. Geothermal ground-coupled heat pump tax credit
- N.M. Stat. § 7-2-18.26§ 7-2-18.26. Agricultural biomass income tax credit
- N.M. Stat. § 7-2-18.26§ 7-2-18.26. Agricultural biomass income tax credit