Taxation
NMSA 1978 ch. 7
in effectContents
article1. Administrationarticle1A. Project Mainstream Employment Tax Credit (Repealed.)article1B. Administrative Hearings Officearticle2. Income Tax General Provisionsarticle2A. Corporate Income and Franchise Taxarticle2B. Solar Capital Investments (Recompiled.)article2C. Tax Refund Intercept Programarticle2D. Venture Capital Investments (Repealed.)article2E. Rural Job Tax Creditsarticle2F. Film Production Tax Creditarticle2G. New Mexico Filmmaker Tax Credit (Repealed.)article2H. Native American Veterans' Income Tax Settlement Fund (Repealed.)article3. Income Tax Withholdingarticle3A. Oil and Gas Proceeds and Pass-Through Entity Withholding Taxarticle4. Division of Income for Tax Purposesarticle5. Multistate Tax Compactarticle5A. Streamlined Sales and Use Tax Administrationarticle6. Banking and Financial Corporations Tax (Repealed.)article7. Estate Taxarticle8. Uniform Unclaimed Property Act (Repealed, Recompiled.)article8A. Uniform Unclaimed Property Actarticle9. Gross Receipts and Compensating Taxarticle9A. Investment Creditarticle9B. Filmmaker's Credit (Repealed.)article9C. Interstate Telecommunications Gross Receipts Taxarticle9D. Capital Equipment Tax Credit (Repealed.)article9E. Laboratory Partnership with Small Business Tax Creditarticle9F. Technology Jobs and Research and Development Tax Creditarticle9G. Other Tax Creditsarticle9H. Research and Development Small Business Tax Credit (Repealed.)article9I. Affordable Housing Tax Credit Actarticle9J. Alternative Energy Product Manufacturers Tax Credit (Repealed.)article10. Gross Receipts Tax Registrationarticle11. Railroad Car Company Taxarticle12. Cigarette Taxarticle12A. Tobacco Products Taxarticle13. Gasoline Taxarticle13A. Petroleum Products Loading Feearticle14. Motor Vehicle Excise Taxarticle14A. Leased Vehicle Gross Receipts Taxarticle15. Trip Taxarticle15A. Weight Distance Taxarticle16. Special Fuels Tax (Repealed.)article16A. Special Fuels Supplier Taxarticle16B. Alternative Fuel Taxarticle17. Liquor Excise Taxarticle18. Electrical Energy Tax (Repealed.)article18A. Controlled Substance Tax (Repealed.)article19. Supplemental Municipal Gross Receipts Taxarticle19A. Special Municipal Gross Receipts Tax (Repealed.)article19B. Municipal Environmental Services Gross Receipts Tax (Repealed.)article19C. Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)article19D. Municipal Local Option Gross Receipts and Compensating Taxesarticle20. County Gross Receipts Tax (Repealed, Recompiled.)article20A. County Fire Protection Excise Tax (Repealed, Recompiled.)article20B. County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)article20C. Local Hospital Gross Receipts Tax (Repealed.)article20D. County Health Care Gross Receipts Tax (Repealed, Recompiled.)article20E. County Local Option Gross Receipts and Compensating Taxesarticle20F. County Correctional Facility Gross Receipts Tax (Repealed.)article21. County Sales Tax (Repealed.)article22. Occupational Licenses (Repealed.)article23. Exemption of Producers from Licensesarticle24. Municipal and County Gross Receipts Tax on Liquorarticle24A. County and Municipal Gasoline Taxarticle24B. Special County Hospital Gasoline Tax (Repealed.)article25. Resources Excise Taxarticle26. Severance Taxarticle27. Severance Tax Bonding Actarticle28. Oil and Gas Accounting (Repealed.)article29. Oil and Gas Severance Taxarticle29A. Enhanced Oil Recoveryarticle29B. Natural Gas and Crude Oil Production Incentivesarticle29C. Intergovernmental Tax Creditsarticle30. Oil and Gas Conservation Taxarticle31. Oil and Gas Emergency School Taxarticle32. Oil and Gas Ad Valorem Production Taxarticle33. Natural Gas Processors Taxarticle34. Oil and Gas Production Equipment Ad Valorem Taxarticle35. Property Taxarticle36. Valuation of Propertyarticle37. Imposition of Property Taxarticle38. Administration and Enforcement of Property Taxesarticle39. Copper Production Ad Valorem Taxarticle40. Insurance Premium Taxarticle41. Health Care Quality Surchargearticle42. Cannabis Tax
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.doFetched: 10/20/2026