US lawNew MexicoStatutesChapter 7Article 27-2-1N.M. Stat. § 7-2-1§ 7-2-1. Short titleYear: 2026Length: 14 wordsChapter 7, Article 2 NMSA 1978 may be cited as the “Income Tax Act”.PreviousN.M. Stat. § 7-2-1NextN.M. Stat. § 7-2-2