US lawNew MexicoStatutesChapter 7Article 27-2-1N.M. Stat. § 7-2-1Short title.Last amended: 1979Year: 2026Length: 14 wordsOfficial source Chapter 7, Article 2 NMSA 1978 may be cited as the "Income Tax Act".NextN.M. Stat. § 7-2-2