N.M. Stat. § 7-2-5.7

§ 7-2-5.7. Exemption; income of individuals one hundred years of age or older

Name: Justis AI
Availability: InStock

Year: 2026Length: 34 words

The income of an individual who is a natural person, who is one hundred years of age or older and who is not a dependent of another individual is exempt from state income tax.

N.M. Stat. § 7-2-5.7: § 7-2-5.7. Exemption; income of individuals one hundred years of age or older | Justis AI