- ARTICLE 1 Administration
- 7-1-1. Short title.
- ANNOTATIONS
- 7-1-2. Applicability.
- ANNOTATIONS
- 7-1-2. Applicability. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-1-2.1. Repealed.
- ANNOTATIONS
- 7-1-2.2. Repealed.
- ANNOTATIONS
- 7-1-3. Definitions.
- ANNOTATIONS
- 7-1-4. Investigative authority and powers.
- ANNOTATIONS
- 7-1-4.1. New Mexico taxpayer bill of rights created; purpose.
- ANNOTATIONS
- 7-1-4.2. New Mexico taxpayer bill of rights.
- ANNOTATIONS
- 7-1-4.3. New Mexico taxpayer bill of rights; notice to the public.
- ANNOTATIONS
- 7-1-4.4. Notice of potential eligibility required.
- ANNOTATIONS
- 7-1-5. Repealed.
- ANNOTATIONS
- 7-1-6. Receipts; disbursements; funds created.
- ANNOTATIONS
- 7-1-6.1. Identification of money in tax administration suspense fund; distribution.
- ANNOTATIONS
- 7-1-6.2. Distribution; small cities assistance fund.
- ANNOTATIONS
- 7-1-6.3. Repealed.
- ANNOTATIONS
- 7-1-6.4. Distribution; municipality from gross receipts tax.
- ANNOTATIONS
- 7-1-6.5. Distribution; small counties assistance fund.
- ANNOTATIONS
- 7-1-6.6. Distribution; game protection fund.
- ANNOTATIONS
- 7-1-6.7. Distributions; state aviation fund.
- ANNOTATIONS
- 7-1-6.8. Distribution; motorboat fuel tax fund.
- ANNOTATIONS
- 7-1-6.9. Distribution of gasoline taxes to municipalities and counties.
- ANNOTATIONS
- 7-1-6.10. Distributions; state road fund.
- ANNOTATIONS
- 7-1-6.11. Distributions of cigarette taxes.
- ANNOTATIONS
- 7-1-6.12. Transfer; revenues from municipal local option gross receipts and compensating taxes.
- ANNOTATIONS
- 7-1-6.13. Transfer; revenues from county local option gross receipts and compensating taxes.
- ANNOTATIONS
- 7-1-6.14. Repealed.
- ANNOTATIONS
- 7-1-6.15. Adjustments of distributions or transfers to municipalities or counties.
- ANNOTATIONS
- 7-1-6.16. County equalization distribution.
- ANNOTATIONS
- 7-1-6.17. Repealed.
- ANNOTATIONS
- 7-1-6.18. Distribution; veterans' state cemetery fund.
- ANNOTATIONS
- 7-1-6.19. Distribution; county government road fund created.
- ANNOTATIONS
- 7-1-6.20. Identification of money in extraction taxes suspense fund; distribution.
- ANNOTATIONS
- 7-1-6.21. Distribution to oil and gas reclamation fund.
- ANNOTATIONS
- 7-1-6.22. Distributions to oil and gas production tax fund, oil and gas equipment tax fund and copper production tax fund; creation of funds.
- ANNOTATIONS
- 7-1-6.23. Distribution to severance tax bonding fund.
- ANNOTATIONS
- 7-1-6.24. Distribution; substance abuse education fund.
- ANNOTATIONS
- 7-1-6.25. Distribution of petroleum products loading fee; corrective action fund; local governments road fund.
- ANNOTATIONS
- 7-1-6.26. County government road fund; distribution.
- ANNOTATIONS
- 7-1-6.27. Distribution; municipal roads.
- ANNOTATIONS
- 7-1-6.28. Distribution; municipal arterial program of local governments road fund.
- ANNOTATIONS
- 7-1-6.29. Money in workers' compensation collections suspense fund; distribution.
- ANNOTATIONS
- 7-1-6.30. Distribution; retiree health care fund.
- ANNOTATIONS
- 7-1-6.31. Distributions; enhanced 911 fund; network and database surcharge fund.
- ANNOTATIONS
- 7-1-6.32. Distribution; solid waste assessment fee.
- ANNOTATIONS
- 7-1-6.33. Distribution to county-supported medicaid fund.
- ANNOTATIONS
- 7-1-6.34. Distribution; conservation planting revolving fund.
- ANNOTATIONS
- 7-1-6.35. Distribution; contributions to state political party.
- ANNOTATIONS
- 7-1-6.36. Distribution; interstate telecommunications gross receipts tax.
- ANNOTATIONS
- 7-1-6.37. Repealed.
- ANNOTATIONS
- 7-1-6.38. Distribution; governmental gross receipts tax.
- ANNOTATIONS
- 7-1-6.39. Distribution of special fuel excise tax to local governments road fund.
- ANNOTATIONS
- 7-1-6.40. Distribution of liquor excise tax; local DWI grant fund; certain municipalities; drug court fund.
- ANNOTATIONS
- 7-1-6.41. Administrative fee imposed; appropriation.
- ANNOTATIONS
- 7-1-6.42. Distribution; state building bonding fund; gross receipts tax.
- ANNOTATIONS
- 7-1-6.42. Distribution; state building bonding fund; gross receipts tax. (Contingent effective date. See note below.)
- ANNOTATIONS
- 7-1-6.43. Distribution; legislative retirement fund.
- ANNOTATIONS
- 7-1-6.44. Distribution; gasoline tax sharing agreement.
- ANNOTATIONS
- 7-1-6.45. Repealed.
- ANNOTATIONS
- 7-1-6.46. Distribution to municipalities; offset for food deduction and health care practitioner services deduction.
- ANNOTATIONS
- 7-1-6.47. Distribution to counties; offset for food deduction and health care practitioner services deduction.
- ANNOTATIONS
- 7-1-6.48. Distribution; contributions to department of health; amyotrophic lateral sclerosis research.
- ANNOTATIONS
- 7-1-6.49. Distribution; contributions to the state parks division.
- ANNOTATIONS
- ANNOTATIONS
- 7-1-6.50. Distribution; contributions for national guard member and family assistance.
- ANNOTATIONS
- 7-1-6.51. Distribution; municipal event center surcharge.
- ANNOTATIONS
- 7-1-6.52. Distribution adjustment; tax administration suspense fund; credit for certain sales of services for resale.
- ANNOTATIONS
- 7-1-6.53. Distribution; energy efficiency and renewable energy bonding fund; gross receipts tax.
- ANNOTATIONS
- 7-1-6.54. Distributions; tax increment development districts.
- ANNOTATIONS
- 7-1-6.55. Distribution to municipality equivalent to a portion of compensating tax. (Repealed effective July 1, 2021.)
- ANNOTATIONS
- 7-1-6.56. Repealed.
- ANNOTATIONS
- 7-1-6.57. Repealed.
- ANNOTATIONS
- 7-1-6.58. Distribution; public election fund.
- ANNOTATIONS
- 7-1-6.59. Distribution; Vietnam veterans memorial operation, maintenance and improvement.
- ANNOTATIONS
- 7-1-6.60. Distribution; county business retention gross receipts tax.
- ANNOTATIONS
- 7-1-6.61. Distribution; tax stabilization reserve from the oil and gas emergency school tax.
- ANNOTATIONS
- 7-1-6.62. Distribution; premium tax. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-1-6.63. Distribution; health care quality surcharge; health care facility fund; disability health care facility fund. (Repealed effective January 1, 2023.)
- ANNOTATIONS
- 7-1-6.64. Distribution; municipalities and counties. (Repealed effective July 1, 2021.)
- ANNOTATIONS
- 7-1-7. Repealed.
- ANNOTATIONS
- 7-1-8. Confidentiality of returns and other information.
- ANNOTATIONS
- 7-1-8.1. Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative.
- ANNOTATIONS
- 7-1-8.2. Information required to be revealed.
- ANNOTATIONS
- 7-1-8.3. Information that may be revealed to public.
- ANNOTATIONS
- 7-1-8.4. Information that may be revealed to judicial bodies or with respect to judicial proceedings or investigations and to administrative hearings office.
- ANNOTATIONS
- 7-1-8.5. Information that may be revealed to national governments or their agencies.
- ANNOTATIONS
- 7-1-8.6. Information that may be revealed to certain tribal governments.
- ANNOTATIONS
- 7-1-8.7. Information that may be revealed to other states or multistate administrative bodies.
- ANNOTATIONS
- 7-1-8.8. Information that may be revealed to other state agencies.
- ANNOTATIONS
- 7-1-8.8. Information that may be revealed to other state agencies. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-1-8.9. Information that may be revealed to local governments and their agencies.
- ANNOTATIONS
- 7-1-8.10. Information that may be revealed to private persons other than the taxpayer.
- ANNOTATIONS
- 7-1-8.11. Information that may be revealed to a water and sanitation district.
- ANNOTATIONS
- 7-1-9. Address of notices and payments; timely mailing constitutes timely filing or making.
- ANNOTATIONS
- 7-1-10. Records required by statute; taxpayer records; accounting methods; reporting methods; information returns.
- ANNOTATIONS
- 7-1-11. Inspection of books of taxpayers; exception for marketplace providers and marketplace sellers; credentials.
- ANNOTATIONS
- 7-1-11.1. Managed audits.
- ANNOTATIONS
- 7-1-11.2. Required audit notices.
- ANNOTATIONS
- 7-1-12. Identification of taxpayers.
- ANNOTATIONS
- 7-1-12.1. Department to designate production unit; index; identification by number or symbol.
- ANNOTATIONS
- 7-1-12.2. Notice of identification number assigned; operator may request identification number.
- ANNOTATIONS
- 7-1-13. Taxpayer returns; payment of taxes; extension of time.
- ANNOTATIONS
- 7-1-13.1. Method of payment of certain taxes due.
- ANNOTATIONS
- 7-1-13.2. Repealed.
- ANNOTATIONS
- 7-1-13.3. Repealed.
- ANNOTATIONS
- 7-1-13.4. Electronic payments; reversals.
- ANNOTATIONS
- 7-1-14. Secretary may determine where certain gross receipts are to be reported; place of business for construction projects and certain real property sales.
- ANNOTATIONS
- 7-1-14. Location where certain gross receipts are to be reported; location for transactions subject to the compensating tax. (Effective July 1, 2021.)
- ANNOTATIONS
- 7-1-15. Secretary may set tax reporting and payment intervals.
- ANNOTATIONS
- 7-1-15.1. Secretary may permit or require rounding.
- ANNOTATIONS
- 7-1-15.2. Agreements; collection of compensating tax.
- ANNOTATIONS
- 7-1-16. Delinquent taxpayer.
- ANNOTATIONS
- 7-1-17. Assessment of tax; presumption of correctness.
- ANNOTATIONS
- 7-1-17.1. Tax liability; spouse or former spouse.
- ANNOTATIONS
- 7-1-18. Limitation on assessment by department.
- ANNOTATIONS
- 7-1-19. Limitation of actions.
- ANNOTATIONS
- 7-1-20. Compromise of taxes; closing agreements.
- ANNOTATIONS
- 7-1-21. Installment payments of taxes; installment agreements.
- ANNOTATIONS
- 7-1-21.1. Special agreements; alternative gross receipts taxpayer.
- ANNOTATIONS
- 7-1-22. Exhaustion of administrative remedies.
- ANNOTATIONS
- 7-1-23. Disputing liabilities; election of remedies.
- ANNOTATIONS
- 7-1-24. Disputing liabilities; administrative protest.
- ANNOTATIONS
- 7-1-24.1. Repealed.
- ANNOTATIONS
- 7-1-25. Appeals from hearing officer’s decision and order.
- ANNOTATIONS
- I. GENERAL CONSIDERATION.
- II. APPEAL.
- A. IN GENERAL.
- B. ISSUE AT HEARING.
- III. RECORD.
- IV. GROUNDS FOR REVERSAL.
- A. ARBITRARY.
- B. SUBSTANTIAL EVIDENCE.
- C. ACCORDANCE WITH LAW.
- 7-1-26. Disputing liabilities; claim for credit, rebate or refund.
- ANNOTATIONS
- 7-1-26.1. Repealed.
- ANNOTATIONS
- 7-1-27. Conclusiveness of court order on liability for payment of tax.
- ANNOTATIONS
- 7-1-28. Authority for abatements of assessments of tax.
- ANNOTATIONS
- 7-1-29. Authority to make refunds or credits.
- ANNOTATIONS
- 7-1-29.1. Awarding of costs and fees.
- ANNOTATIONS
- 7-1-29.2. Credit claims.
- ANNOTATIONS
- 7-1-30. Collection of penalties and interest.
- ANNOTATIONS
- 7-1-31. Seizure of property by levy for collection of taxes.
- ANNOTATIONS
- 7-1-32. Contents of warrant of levy.
- ANNOTATIONS
- 7-1-33. Successive seizures.
- ANNOTATIONS
- 7-1-34. Surrender of property subject to levy; penalty.
- ANNOTATIONS
- 7-1-35. Stay of levy.
- 7-1-36. Property exempt from levy.
- ANNOTATIONS
- 7-1-37. Assessment as lien.
- ANNOTATIONS
- 7-1-38. Notice of lien.
- ANNOTATIONS
- 7-1-39. Release or extinguishment of lien; limitation on actions to enforce lien.
- ANNOTATIONS
- 7-1-40. Foreclosure of lien.
- ANNOTATIONS
- 7-1-41. Notice of seizure.
- ANNOTATIONS
- 7-1-42. Notice of sale.
- ANNOTATIONS
- 7-1-43. Sale of indivisible property.
- ANNOTATIONS
- 7-1-44. Requirements of sale.
- ANNOTATIONS
- 7-1-45. Manner of sale or conversion to money.
- ANNOTATIONS
- 7-1-46. Minimum prices.
- ANNOTATIONS
- 7-1-47. Redemption before sale.
- ANNOTATIONS
- 7-1-48. Documents of title.
- ANNOTATIONS
- 7-1-49. Legal effect of certificate of sale.
- ANNOTATIONS
- 7-1-50. Legal effect of deed to real property.
- ANNOTATIONS
- 7-1-51. Proceeds of levy and sale.
- ANNOTATIONS
- 7-1-52. Release of levy.
- ANNOTATIONS
- 7-1-53. Enjoining delinquent taxpayer from continuing in business.
- ANNOTATIONS
- 7-1-54. Security for payment of tax.
- ANNOTATIONS
- 7-1-55. Contractor's bond for gross receipts; tax; penalty.
- ANNOTATIONS
- 7-1-56. Sale of or proceedings against security.
- ANNOTATIONS
- 7-1-57. Surety bonds.
- ANNOTATIONS
- 7-1-58. Permanence of tax debt; civil actions to collect tax.
- ANNOTATIONS
- 7-1-59. Jeopardy assessments.
- ANNOTATIONS
- 7-1-60. Estoppel against state.
- ANNOTATIONS
- 7-1-61. Duty of successor in business.
- ANNOTATIONS
- 7-1-62. Duty of secretary; release of successor.
- ANNOTATIONS
- 7-1-63. Assessment of tax due; application of payment.
- ANNOTATIONS
- 7-1-64. Repealed.
- ANNOTATIONS
- 7-1-65. Reciprocal enforcement of tax judgments.
- ANNOTATIONS
- 7-1-66. Immunity of property of Indian nations, tribes or pueblos and of the United States.
- ANNOTATIONS
- 7-1-67. Interest on deficiencies.
- ANNOTATIONS
- 7-1-67.1. Repealed.
- ANNOTATIONS
- 7-1-68. Interest on overpayments.
- ANNOTATIONS
- 7-1-69. Civil penalty for failure to pay tax or file a return.
- ANNOTATIONS
- I. GENERAL CONSIDERATION.
- II. NEGLIGENCE.
- III. PROTEST.
- 7-1-69.1. Civil penalty for failure to file an information return.
- ANNOTATIONS
- 7-1-69.2. Civil penalty for failure to correctly file certain deductions.
- ANNOTATIONS
- 7-1-70. Civil penalty for bad checks.
- ANNOTATIONS
- 7-1-71. Civil penalty for failure to collect and pay over tax.
- ANNOTATIONS
- 7-1-71.1. Tax return preparers; requirements; penalties.
- ANNOTATIONS
- 7-1-71.2. Repealed.
- ANNOTATIONS
- 7-1-71.3. Willful failure to collect and pay over taxes.
- ANNOTATIONS
- 7-1-71.4. Tax return preparer; electronic filing requirement; penalty.
- ANNOTATIONS
- 7-1-72. Attempts to evade or defeat tax.
- ANNOTATIONS
- 7-1-72.1. Civil penalty; willful attempt to cause evasion of another's tax.
- ANNOTATIONS
- 7-1-73. Tax fraud.
- ANNOTATIONS
- 7-1-74. Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws.
- 7-1-75. Assault and battery of a department employee.
- 7-1-76. Revealing information concerning taxpayers.
- ANNOTATIONS
- 7-1-77. Timeliness when last day for performance falls on Saturday, Sunday or legal holiday.
- ANNOTATIONS
- 7-1-78. Burden of proof in fraud cases.
- ANNOTATIONS
- 7-1-79. Enforcement officials.
- 7-1-80. Dissolution or withdrawal of corporation.
- ANNOTATIONS
- 7-1-81. Repealed.
- ANNOTATIONS
- 7-1-82. Transfer, assignment, sale, lease or renewal of liquor license.
- ANNOTATIONS
- 7-1-83. Business and employee status during disaster response period.
- ANNOTATIONS
- ARTICLE 1A Project Mainstream Employment Tax Credit
- 7-1A-1. Repealed.
- ANNOTATIONS
- 7-1A-2. Repealed.
- ANNOTATIONS
- 7-1A-3. Repealed.
- ANNOTATIONS
- 7-1A-4. Repealed.
- ANNOTATIONS
- 7-1A-5. Repealed.
- ANNOTATIONS
- ARTICLE 1B Administrative Hearings Office
- 7-1B-1. Short title.
- ANNOTATIONS
- 7-1B-2. Administrative hearings office; created.
- ANNOTATIONS
- 7-1B-3. Chief hearing officer; appointment.
- ANNOTATIONS
- 7-1B-4. Chief hearing officer selection committee; duties.
- ANNOTATIONS
- 7-1B-5. Chief hearing officer; powers and duties; employees of the office.
- ANNOTATIONS
- 7-1B-6. Hearing officer code of conduct; independence.
- ANNOTATIONS
- 7-1B-7. Certain actions prohibited.
- ANNOTATIONS
- 7-1B-8. Tax protests; procedures.
- ANNOTATIONS
- 7-1B-9. Motor vehicle administrative hearings; procedures.
- ANNOTATIONS
- 7-1B-10. Appointment of hearing officer for expedited adjudicatory proceedings under the Medicaid Provider and Managed Care Act. (Effective January 1, 2020.)
- ANNOTATIONS
- ARTICLE 2 Income Tax General Provisions
- 7-2-1. Short title.
- ANNOTATIONS
- 7-2-2. Definitions.
- ANNOTATIONS
- 7-2-3. Imposition and levy of tax.
- ANNOTATIONS
- 7-2-4. Exemptions.
- ANNOTATIONS
- 7-2-5. Repealed.
- ANNOTATIONS
- 7-2-5.1. Repealed.
- ANNOTATIONS
- 7-2-5.2. Exemption; income of persons sixty-five and older or blind.
- ANNOTATIONS
- 7-2-5.3. Repealed.
- ANNOTATIONS
- 7-2-5.4. Repealed.
- ANNOTATIONS
- 7-2-5.5. Exemption; earnings by Indians, their Indian spouses and Indian dependents on Indian lands.
- ANNOTATIONS
- 7-2-5.6. Exemption; medical care savings accounts.
- ANNOTATIONS
- 7-2-5.7. Exemption; income of individuals one hundred years of age or older.
- ANNOTATIONS
- 7-2-5.8. Exemption for low- and middle-income taxpayers.
- ANNOTATIONS
- 7-2-5.9. Exemption; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older.
- ANNOTATIONS
- 7-2-5.10. Exemption; New Mexico national guard member premiums paid for group life insurance.
- ANNOTATIONS
- 7-2-5.11. Exemption; armed forces salaries.
- ANNOTATIONS
- 7-2-6. Repealed.
- ANNOTATIONS
- 7-2-7. Individual income tax rates. (Effective January 1, 2006 through December 31, 2007.)
- ANNOTATIONS
- 7-2-7. Individual income tax rates.
- ANNOTATIONS
- 7-2-7. Individual income tax rates. (Contingent effective date. See note below.)
- ANNOTATIONS
- 7-2-7.1. Tax tables.
- ANNOTATIONS
- 7-2-7.2. Tax rebate; 2005 taxable year. (Effective for 2005 tax year.)
- ANNOTATIONS
- 7-2-7.3. Exemption; 2005 taxable year rebate. (Effective for 2005 tax year.)
- ANNOTATIONS
- 7-2-8. Repealed.
- ANNOTATIONS
- 7-2-9. Tax computation; alternative method.
- ANNOTATIONS
- 7-2-10. Income taxes applied to individuals on federal areas.
- ANNOTATIONS
- 7-2-11. Tax credit; income allocation and apportionment.
- ANNOTATIONS
- 7-2-12. Taxpayer returns; payment of tax.
- ANNOTATIONS
- 7-2-12.1. Limitation on claiming of credits and tax rebates.
- ANNOTATIONS
- 7-2-12.2. Estimated tax due; payment of estimated tax; penalty.
- ANNOTATIONS
- 7-2-13. Credit for taxes paid other states by resident individuals.
- ANNOTATIONS
- 7-2-14. Low-income comprehensive tax rebate.
- ANNOTATIONS
- 7-2-14.1. Repealed.
- ANNOTATIONS
- 7-2-14.2. Repealed.
- ANNOTATIONS
- 7-2-14.3. Tax rebate of part of property tax due from low-income taxpayer; local option; refund.
- ANNOTATIONS
- 7-2-14.4. Authorization to fund property tax rebate for low-income taxpayers; tax imposition; election.
- ANNOTATIONS
- 7-2-14.5. Imposition of tax; limitations.
- ANNOTATIONS
- 7-2-15. Repealed.
- ANNOTATIONS
- 7-2-16. Repealed.
- ANNOTATIONS
- 7-2-16.1. Repealed.
- ANNOTATIONS
- 7-2-17. Repealed.
- ANNOTATIONS
- 7-2-17.1. Repealed.
- ANNOTATIONS
- 7-2-18. Tax rebate of property tax due that exceeds the elderly taxpayer's maximum property tax liability; refund.
- ANNOTATIONS
- 7-2-18.1. Credit for expenses for dependent child day care necessary to enable gainful employment to prevent indigency.
- ANNOTATIONS
- 7-2-18.2. Credit for preservation of cultural property; refund.
- ANNOTATIONS
- 7-2-18.3. Repealed.
- ANNOTATIONS
- 7-2-18.4. Qualified business facility rehabilitation credit; income tax credit.
- ANNOTATIONS
- 7-2-18.5. Welfare-to-work tax credit.
- ANNOTATIONS
- 7-2-18.6. Repealed.
- ANNOTATIONS
- 7-2-18.7. Tax rebate of property tax paid on property eligible for disabled veteran exemption; refund; limitation.
- ANNOTATIONS
- 7-2-18.8. Credit; certain electronic equipment.
- ANNOTATIONS
- 7-2-18.9. Repealed.
- ANNOTATIONS
- 7-2-18.10. Tax credit; certain conveyances of real property.
- ANNOTATIONS
- 7-2-18.11. Job mentorship tax credit.
- ANNOTATIONS
- 7-2-18.12. Repealed.
- ANNOTATIONS
- 7-2-18.13. Credit; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older.
- ANNOTATIONS
- ANNOTATIONS
- 7-2-18.14. Solar market development tax credit; residential and small business solar thermal and photovoltaic market development tax credit.
- ANNOTATIONS
- 7-2-18.15. Working families tax credit.
- ANNOTATIONS
- 7-2-18.16. Credit; special needs adopted child tax credit; created; qualifications; duration of credit.
- ANNOTATIONS
- 7-2-18.17. Angel investment credit.
- ANNOTATIONS
- 7-2-18.18. Renewable energy production tax credit.
- ANNOTATIONS
- 7-2-18.19. Sustainable building tax credit.
- ANNOTATIONS
- 7-2-18.20. Repealed.
- ANNOTATIONS
- 7-2-18.21. Credit; blended biodiesel fuel.
- ANNOTATIONS
- 7-2-18.22. Tax credit; rural health care practitioner tax credit.
- ANNOTATIONS
- 7-2-18.23. Refundable credit; 2007 taxable year.
- ANNOTATIONS
- 7-2-18.24. Geothermal ground-coupled heat pump tax credit.
- ANNOTATIONS
- 7-2-18.25. Advanced energy income tax credit.
- ANNOTATIONS
- 7-2-18.26. Agricultural biomass income tax credit.
- ANNOTATIONS
- 7-2-18.27. Credit; physician participation in cancer treatment clinical trials.
- ANNOTATIONS
- 7-2-18.28. Veteran employment tax credit.
- ANNOTATIONS
- 7-2-18.29. New sustainable building tax credit.
- ANNOTATIONS
- 7-2-18.30. Foster youth employment income tax credit.
- ANNOTATIONS
- 7-2-19. Repealed.
- ANNOTATIONS
- 7-2-20. Information returns.
- ANNOTATIONS
- 7-2-21. Fiscal years permitted.
- ANNOTATIONS
- 7-2-21.1. Accounting methods.
- ANNOTATIONS
- 7-2-22. Administration.
- ANNOTATIONS
- 7-2-23. Finding [; wildlife funds].
- ANNOTATIONS
- 7-2-24. Optional designation of tax refund contribution [; game protection fund].
- ANNOTATIONS
- 7-2-24.1. Optional designation of tax refund contribution for tree plantings.
- ANNOTATIONS
- 7-2-25. Repealed.
- ANNOTATIONS
- 7-2-26. Repealed.
- ANNOTATIONS
- 7-2-27. Repealed.
- ANNOTATIONS
- 7-2-28. Optional designation of tax refund contribution.
- ANNOTATIONS
- 7-2-28.1. Veterans' state cemetery fund; created.
- ANNOTATIONS
- 7-2-29. Finding.
- ANNOTATIONS
- 7-2-30. Optional designation of tax refund contribution [; substance abuse education fund].
- ANNOTATIONS
- 7-2-30.1. Optional designation of tax refund contribution; amyotrophic lateral sclerosis research fund.
- ANNOTATIONS
- ANNOTATIONS
- 7-2-30.2. Optional designation of tax refund contribution; energy, minerals and natural resources department; state parks division.
- ANNOTATIONS
- ANNOTATIONS
- 7-2-30.3. Optional designation of tax refund contribution; national guard member and family assistance.
- ANNOTATIONS
- 7-2-30.4. Optional designation of tax refund contribution; Vietnam veterans memorial.
- ANNOTATIONS
- 7-2-30.5. Optional designation of tax refund contribution; veterans' enterprise fund.
- ANNOTATIONS
- 7-2-30.6. Optional designation of tax refund contribution; lottery tuition fund.
- ANNOTATIONS
- 7-2-30.7. Optional designation of tax refund contribution; horse shelter rescue fund.
- ANNOTATIONS
- 7-2-30.8. Finding; optional designation of tax refund contribution; senior services.
- ANNOTATIONS
- 7-2-30.9. Optional designation of tax refund contribution; animal care and facility fund.
- ANNOTATIONS
- 7-2-30.10. Optional designation of tax refund contribution; sexual assault examination kit processing grant fund; sexual assault services. (Repealed effective January 1, 2023.)
- ANNOTATIONS
- 7-2-30.11. Optional designation of tax refund contribution; New Mexico housing trust fund.
- ANNOTATIONS
- 7-2-31. Optional designation of tax refund contribution.
- ANNOTATIONS
- 7-2-31.1. Optional refund contribution provisions; conditional repeal.
- ANNOTATIONS
- 7-2-32. Deduction-payments into education trust fund.
- ANNOTATIONS
- 7-2-33. Repealed.
- ANNOTATIONS
- 7-2-34. Deduction; net capital gain income.
- ANNOTATIONS
- 7-2-35. Deleted.
- ANNOTATIONS
- 7-2-36. Deduction; expenses related to organ donation.
- ANNOTATIONS
- 7-2-37. Deduction; unreimbursed or uncompensated medical care expenses.
- ANNOTATIONS
- 7-2-38. Deduction; income set aside for future distribution from an estate or trust to a nonresident individual.
- ANNOTATIONS
- 7-2-39. Deduction from net income for certain dependents.
- ANNOTATIONS
- ARTICLE 2A Corporate Income and Franchise Tax
- 7-2A-1. Short title.
- ANNOTATIONS
- 7-2A-2. Definitions.
- ANNOTATIONS
- 7-2A-2. Definitions. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-2A-3. Imposition and levy of taxes.
- ANNOTATIONS
- 7-2A-3. Imposition and levy of taxes. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-2A-4. Exemptions.
- ANNOTATIONS
- 7-2A-5. Corporate income tax rates.
- ANNOTATIONS
- 7-2A-5. Corporate income tax rates. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-2A-5.1. Corporate franchise tax amount.
- ANNOTATIONS
- 7-2A-6. Tax computation; alternative method.
- ANNOTATIONS
- 7-2A-7. Taxes applied to corporations on federal areas.
- ANNOTATIONS
- 7-2A-8. Credit; income allocation and apportionment. (Repealed effective January 1, 2020.)
- ANNOTATIONS
- 7-2A-8.1. Repealed.
- ANNOTATIONS
- 7-2A-8.2. Repealed.
- ANNOTATIONS
- 7-2A-8.3. Combined returns.
- ANNOTATIONS
- 7-2A-8.3. Combined and consolidated returns. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-2A-8.4. Consolidated returns. (Repealed effective January 1, 2020.)
- ANNOTATIONS
- 7-2A-8.5. Repealed.
- ANNOTATIONS
- 7-2A-8.6. Credit for preservation of cultural property; corporate income tax credit.
- ANNOTATIONS
- 7-2A-8.7. Repealed.
- ANNOTATIONS
- 7-2A-8.8. Welfare-to-work tax credit.
- ANNOTATIONS
- 7-2A-8.9. Tax credit; certain conveyances of real property.
- ANNOTATIONS
- 7-2A-9. Taxpayer returns; payment of tax.
- ANNOTATIONS
- 7-2A-9.1. Estimated tax due; payment of estimated tax; penalty; exemption.
- ANNOTATIONS
- 7-2A-9.2. Limitation on claiming of credits and tax rebates.
- ANNOTATIONS
- 7-2A-10. Information returns.
- ANNOTATIONS
- 7-2A-11. Accounting methods.
- ANNOTATIONS
- 7-2A-12. Fiscal years permitted.
- ANNOTATIONS
- 7-2A-13. Administration.
- 7-2A-14. Corporate-supported child care; credits allowed.
- ANNOTATIONS
- 7-2A-15. Qualified business facility rehabilitation credit; corporate income tax credit.
- ANNOTATIONS
- 7-2A-16. Intergovernmental business tax credit.
- ANNOTATIONS
- 7-2A-17. Repealed.
- ANNOTATIONS
- 7-2A-17.1. Job mentorship tax credit.
- ANNOTATIONS
- 7-2A-18. Credit; certain electronic equipment.
- ANNOTATIONS
- 7-2A-19. Renewable energy production tax credit; limitations; definitions; claiming the credit.
- ANNOTATIONS
- 7-2A-20. Repealed.
- ANNOTATIONS
- 7-2A-21. Sustainable building tax credit.
- ANNOTATIONS
- 7-2A-22. Repealed.
- ANNOTATIONS
- 7-2A-23. Credit; blended biodiesel fuel.
- ANNOTATIONS
- 7-2A-24. Geothermal ground-coupled heat pump tax credit.
- ANNOTATIONS
- 7-2A-25. Advanced energy corporate income tax credit.
- ANNOTATIONS
- 7-2A-26. Agricultural biomass corporate income tax credit.
- ANNOTATIONS
- 7-2A-27. Veteran employment tax credit.
- ANNOTATIONS
- 7-2A-28. New sustainable building tax credit.
- ANNOTATIONS
- 7-2A-29. Foster youth employment corporate income tax credit.
- ANNOTATIONS
- 7-2A-30. Deduction to offset material financial effects of changes in deferred tax amounts due to certain changes made to Sections
- ANNOTATIONS
- ARTICLE 2B Solar Capital Investments
- 7-2B-1. Recompiled.
- ANNOTATIONS
- ARTICLE 2C Tax Refund Intercept Program
- 7-2C-1. Short title.
- ANNOTATIONS
- 7-2C-2. Purpose.
- ANNOTATIONS
- 7-2C-3. Definitions.
- ANNOTATIONS
- 7-2C-4. Remedy additional.
- ANNOTATIONS
- 7-2C-5. Department to aid in collection of debts through setoff.
- ANNOTATIONS
- 7-2C-6. Procedures for setoff; notifications to debtor.
- ANNOTATIONS
- 7-2C-7. Suspense account.
- ANNOTATIONS
- 7-2C-8. Interest becomes obligation of claimant agency.
- ANNOTATIONS
- 7-2C-9. Administrative hearing required of claimant agency; department exempted.
- ANNOTATIONS
- 7-2C-10. Final determination and notice of setoff.
- ANNOTATIONS
- 7-2C-11. Priority of claims.
- ANNOTATIONS
- 7-2C-12. Administrative costs; charges appropriated to department.
- ANNOTATIONS
- 7-2C-13. Confidentiality; exemption.
- ANNOTATIONS
- 7-2C-14. Repealed.
- ANNOTATIONS
- ARTICLE 2D Venture Capital Investments
- 7-2D-1. Short title.
- ANNOTATIONS
- 7-2D-2. Definitions.
- ANNOTATIONS
- 7-2D-3. Repealed.
- ANNOTATIONS
- 7-2D-4. Additional definition; qualified diversifying business stock.
- ANNOTATIONS
- 7-2D-5. Additional definition; qualified diversifying business.
- ANNOTATIONS
- 7-2D-6. Additional definition; active manufacturing business.
- ANNOTATIONS
- 7-2D-7. Additional definition; New Mexico business.
- ANNOTATIONS
- 7-2D-8. Additional definition; successful business.
- ANNOTATIONS
- 7-2D-8.1. Tax credit.
- ANNOTATIONS
- 7-2D-9. Special rules for options, warrants and certain convertible investments.
- ANNOTATIONS
- 7-2D-10. Certain tax-free and other transfers.
- ANNOTATIONS
- 7-2D-11. Stock exchanged for property.
- ANNOTATIONS
- 7-2D-12. Pass-thru entities.
- ANNOTATIONS
- 7-2D-13. Election.
- ANNOTATIONS
- 7-2D-14. Administration of act.
- ANNOTATIONS
- ARTICLE 2E Rural Job Tax Credits
- 7-2E-1. Repealed.
- ANNOTATIONS
- 7-2E-1.1. Tax credit; rural job tax credit.
- ANNOTATIONS
- 7-2E-2. Repealed.
- ANNOTATIONS
- ARTICLE 2F Film Production Tax Credit
- 7-2F-1. Film production tax credit; film production companies that commence principal photography prior to January 1, 2016.
- ANNOTATIONS
- 7-2F-1.1. Short title.
- ANNOTATIONS
- 7-2F-2. Definitions.
- ANNOTATIONS
- 7-2F-2.1. Additional definitions.
- ANNOTATIONS
- 7-2F-3. Purposes; goals.
- ANNOTATIONS
- 7-2F-4. Reporting; accountability.
- ANNOTATIONS
- 7-2F-5. Assignment.
- ANNOTATIONS
- 7-2F-6. Film and television tax credit; film production companies that commence principal photography on or after January 1, 2016.
- ANNOTATIONS
- 7-2F-7. Additional credit; television pilots and series.
- ANNOTATIONS
- 7-2F-8. Additional credit; qualified production facilities.
- ANNOTATIONS
- 7-2F-9. Additional credit; nonresident industry crew.
- ANNOTATIONS
- 7-2F-10. Payments for performing artists; credit limitation.
- ANNOTATIONS
- 7-2F-11. Requirements to contract with certain vendors.
- ANNOTATIONS
- 7-2F-12. Credit claims; certification of direct production and postproduction expenditures; aggregate amount of claims allowed; exception.
- ANNOTATIONS
- 7-2F-13. New film production tax credit.
- ANNOTATIONS
- 7-2F-14. Additional amounts to be applied in calculating credit amounts; expenditures made in certain areas of the state; television pilots and series.
- ANNOTATIONS
- 7-2F-15. Nonresident below-the-line crew credit.
- ANNOTATIONS
- ARTICLE 2G New Mexico Filmmaker Tax Credit
- 7-2G-1. Repealed.
- ANNOTATIONS
- ARTICLE 2H Native American Veterans' Income Tax Settlement Fund
- 7-2H-1. Legislative findings.
- ANNOTATIONS
- 7-2H-2. Definition.
- ANNOTATIONS
- 7-2H-3. Native American veterans' income tax settlement fund; created; purpose; appropriations.
- ANNOTATIONS
- 7-2H-4. Duties of the secretary.
- ANNOTATIONS
- ARTICLE 3 Income Tax Withholding
- 7-3-1. Short title.
- ANNOTATIONS
- 7-3-2. Definitions.
- ANNOTATIONS
- 7-3-3. Tax withheld at source.
- ANNOTATIONS
- 7-3-4. Deductions considered taxes.
- ANNOTATIONS
- 7-3-5. Withholder liable for amounts deducted and withheld; exceptions.
- ANNOTATIONS
- 7-3-6. Date payment due.
- ANNOTATIONS
- 7-3-7. Statements of withholding.
- ANNOTATIONS
- 7-3-8. Copy of the statement of withholding to be furnished the withholdee.
- ANNOTATIONS
- 7-3-9. Withheld amounts credited against tax.
- ANNOTATIONS
- 7-3-10. Voluntary submission to act.
- ANNOTATIONS
- 7-3-11. Acts to be performed by agents; liability of third parties.
- ANNOTATIONS
- 7-3-12. Repealed.
- ANNOTATIONS
- 7-3-13. Withholding information return required; penalty.
- ANNOTATIONS
- ARTICLE 3A Oil and Gas Proceeds and Pass-Through Entity Withholding Tax
- 7-3A-1. Short title.
- ANNOTATIONS
- 7-3A-2. Definitions.
- ANNOTATIONS
- 7-3A-3. Withholding from oil and gas proceeds and net income.
- ANNOTATIONS
- 7-3A-4. Deductions considered taxes.
- ANNOTATIONS
- 7-3A-5. Remitters and pass-through entities liable for amounts deducted and withheld; exceptions.
- ANNOTATIONS
- 7-3A-6. Date payment due; form.
- ANNOTATIONS
- 7-3A-7. Statements of withholding.
- ANNOTATIONS
- 7-3A-8. Withheld amounts credited against income tax.
- ANNOTATIONS
- 7-3A-9. Interpretation of act; administration and enforcement of act; report to legislature.
- ANNOTATIONS
- ARTICLE 4 Division of Income for Tax Purposes
- 7-4-1. Short title.
- ANNOTATIONS
- 7-4-2. Definitions.
- ANNOTATIONS
- I. GENERAL CONSIDERATION.
- II. CONSTITUTIONAL ISSUES.
- III. BUSINESS INCOME.
- IV. UNITARY BUSINESS PRINCIPLE.
- 7-4-3. Allocation and apportionment of income in general.
- ANNOTATIONS
- 7-4-4. When taxable in another state.
- ANNOTATIONS
- 7-4-5. Allocation of certain nonbusiness income.
- ANNOTATIONS
- 7-4-6. Allocation of rents and royalties.
- ANNOTATIONS
- 7-4-7. Allocation of capital gains and losses.
- ANNOTATIONS
- 7-4-8. Allocation of interest and dividends.
- ANNOTATIONS
- 7-4-9. Allocation of patent and copyright royalties.
- ANNOTATIONS
- 7-4-10. Apportionment of business income.
- ANNOTATIONS
- 7-4-10. Apportionment of business income. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-4-11. Property factor for apportionment of business income.
- ANNOTATIONS
- 7-4-12. Valuation of property for inclusion in property factor.
- ANNOTATIONS
- 7-4-13. Determination of average value of property for inclusion in property factor.
- 7-4-14. Payroll factor for apportionment of business income.
- ANNOTATIONS
- 7-4-15. Determination of compensation for inclusion in payroll factor.
- ANNOTATIONS
- 7-4-16. Sales factor for apportionment of business income.
- ANNOTATIONS
- 7-4-17. Determination of sales in this state of tangible personal property for inclusion in sales factor.
- ANNOTATIONS
- 7-4-18. Determination of sales in this state of other than tangible personal property for inclusion in sales factor.
- ANNOTATIONS
- 7-4-18. Determination of sales in this state of other than tangible personal property for inclusion in sales factor. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-4-19. Equitable adjustment of standard allocation or apportionment.
- ANNOTATIONS
- 7-4-20. Agreements authorized in unusual cases.
- ANNOTATIONS
- 7-4-21. Construction of act.
- ANNOTATIONS
- ARTICLE 5 Multistate Tax Compact
- 7-5-1. Compact enacted and entered into.
- ANNOTATIONS
- 7-5-2. Election of alternative tax.
- ANNOTATIONS
- 7-5-3. Appointment of multistate tax commission member.
- ANNOTATIONS
- 7-5-4. Alternate designated by commissioner.
- ANNOTATIONS
- 7-5-5. Counsel to be designated.
- ANNOTATIONS
- 7-5-6. Local government advisors.
- ANNOTATIONS
- 7-5-7. Interaudits provisions made applicable.
- ANNOTATIONS
- ARTICLE 5A Streamlined Sales and Use Tax Administration
- 7-5A-1. Short title.
- ANNOTATIONS
- 7-5A-2. Legislative findings.
- ANNOTATIONS
- 7-5A-3. Definitions.
- ANNOTATIONS
- 7-5A-4. Authority to enter agreement.
- ANNOTATIONS
- 7-5A-5. Relationship to state law.
- ANNOTATIONS
- 7-5A-6. Agreement requirements.
- ANNOTATIONS
- 7-5A-7. Member states.
- ANNOTATIONS
- 7-5A-8. Limited binding and beneficial effect.
- ANNOTATIONS
- 7-5A-9. Liability.
- ANNOTATIONS
- ARTICLE 6 Banking and Financial Corporations Tax
- 7-6-1 to 7-6-9. Repealed.
- ANNOTATIONS
- ARTICLE 7 Estate Tax
- 7-7-1. Short title.
- ANNOTATIONS
- 7-7-2. Definitions.
- ANNOTATIONS
- 7-7-3. Residents; tax imposed; credit for tax paid other state.
- ANNOTATIONS
- 7-7-4. Nonresidents; tax imposed; exemption.
- ANNOTATIONS
- 7-7-5. Tax return.
- ANNOTATIONS
- 7-7-6. Date payment due.
- ANNOTATIONS
- 7-7-7. Interest on amount due; extension of time to file federal return.
- ANNOTATIONS
- 7-7-8. Department to file certificate; final settlement of account.
- ANNOTATIONS
- 7-7-9. Administration not applied for; application or waiver by the department.
- ANNOTATIONS
- 7-7-10. Administration.
- ANNOTATIONS
- 7-7-11. Sale of property to pay tax.
- ANNOTATIONS
- 7-7-12. Liability for failure to pay tax before distribution or delivery.
- ANNOTATIONS
- 7-7-13, 7-7-14. Reserved.
- 7-7-15. Short title.
- ANNOTATIONS
- 7-7-16. Definitions.
- 7-7-17. Payment of estate tax in works of art.
- ANNOTATIONS
- 7-7-18. Procedure for payment in works of art.
- ANNOTATIONS
- 7-7-19. Agreement on valuation.
- ANNOTATIONS
- 7-7-20. Credit against tax.
- ARTICLE 8 Uniform Unclaimed Property Act
- 7-8-1 to 7-8-40. Repealed and Recompiled.
- ANNOTATIONS
- ARTICLE 8A Uniform Unclaimed Property Act
- 7-8A-1. Definitions.
- ANNOTATIONS
- 7-8A-2. Presumptions of abandonment.
- ANNOTATIONS
- 7-8A-3. Contents of safe deposit box or other safekeeping depository.
- ANNOTATIONS
- 7-8A-4. Rules for taking custody.
- ANNOTATIONS
- 7-8A-5. Dormancy charge.
- ANNOTATIONS
- 7-8A-6. Burden of proof as to property evidenced by record of check or draft.
- ANNOTATIONS
- 7-8A-7. Report of abandoned property.
- ANNOTATIONS
- 7-8A-8. Payment or delivery of abandoned property.
- ANNOTATIONS
- 7-8A-9. Notice and publication of lists of abandoned property.
- ANNOTATIONS
- 7-8A-10. Custody by state; recovery by holder; defense of holder.
- ANNOTATIONS
- 7-8A-10.1. Exercise of due diligence; liability; notice.
- ANNOTATIONS
- 7-8A-11. Crediting of dividends, interest and increments to owner's account.
- ANNOTATIONS
- 7-8A-12. Public sale of abandoned property.
- ANNOTATIONS
- 7-8A-13. Deposit of funds.
- ANNOTATIONS
- 7-8A-14. Claim of another state to recover property.
- ANNOTATIONS
- 7-8A-15. Filing claim with administrator; handling of claims by administrator.
- ANNOTATIONS
- 7-8A-16. Appeal; action to establish claim.
- ANNOTATIONS
- 7-8A-17. Election to take payment or delivery.
- ANNOTATIONS
- 7-8A-18. Destruction or disposition of property having no substantial commercial value; immunity from liability.
- ANNOTATIONS
- 7-8A-19. Periods of limitation.
- ANNOTATIONS
- 7-8A-20. Requests for reports and examination of records.
- ANNOTATIONS
- 7-8A-21. Retention of records.
- ANNOTATIONS
- 7-8A-22. Enforcement.
- ANNOTATIONS
- 7-8A-23. Interstate agreements and cooperation; joint and reciprocal actions with other states.
- ANNOTATIONS
- 7-8A-24. Interest and penalties.
- ANNOTATIONS
- 7-8A-25. Agreement to locate property.
- ANNOTATIONS
- 7-8A-26. Foreign transactions.
- ANNOTATIONS
- 7-8A-27. Transitional provisions.
- ANNOTATIONS
- 7-8A-28. Rules.
- ANNOTATIONS
- 7-8A-29. Uniformity of application and construction.
- ANNOTATIONS
- 7-8A-30. Short title.
- ANNOTATIONS
- 7-8A-31. Severability clause.
- ANNOTATIONS
- ARTICLE 9 Gross Receipts and Compensating Tax
- 7-9-1. Short title.
- ANNOTATIONS
- 7-9-2. Purpose.
- ANNOTATIONS
- 7-9-3. Definitions.
- ANNOTATIONS
- 7-9-3.1. Repealed.
- ANNOTATIONS
- 7-9-3.2. Additional definition.
- ANNOTATIONS
- 7-9-3.3. Definition; engaging in business.
- ANNOTATIONS
- I. BUSINESS.
- II. PROPERTY.
- III. SERVICES.
- 7-9-3.4. Definitions; construction and construction materials.
- ANNOTATIONS
- 7-9-3.5. Definition; gross receipts.
- ANNOTATIONS
- I. IN GENERAL.
- II. OUT-OF-STATE.
- III. LEASES.
- IV. TIME-PRICE DIFFERENTIAL.
- V. AGENTS.
- 7-9-4. Imposition and rate of tax; denomination as "gross receipts tax".
- ANNOTATIONS
- I. GENERAL CONSIDERATION.
- II. APPLICABILITY.
- III. OUT-OF-STATE.
- 7-9-4.1. Repealed.
- ANNOTATIONS
- 7-9-4.2. Repealed.
- ANNOTATIONS
- 7-9-4.3. Imposition and rate of tax; denomination as "governmental gross receipts tax".
- ANNOTATIONS
- 7-9-5. Presumption of taxability.
- ANNOTATIONS
- 7-9-6. Separately stating the gross receipts tax.
- ANNOTATIONS
- 7-9-7. Imposition and rate of tax; denomination as "compensating tax".
- ANNOTATIONS
- 7-9-7. Imposition and rate of tax; denomination as "compensating tax". (Effective July 1, 2021.)
- ANNOTATIONS
- 7-9-7.1. Department barred from taking collection actions with respect to certain tax liabilities.
- ANNOTATIONS
- 7-9-7.2. Authority to establish standards for certified service providers.
- ANNOTATIONS
- 7-9-8. Presumption of taxability and value.
- 7-9-9. Liability of user for payment of compensating tax.
- ANNOTATIONS
- 7-9-10. Agents for collection of compensating tax; duties.
- ANNOTATIONS
- 7-9-11. Date payment due.
- 7-9-12. Exemptions.
- ANNOTATIONS
- 7-9-12.1. Repealed.
- ANNOTATIONS
- 7-9-13. Exemption; gross receipts tax; governmental agencies.
- ANNOTATIONS
- 7-9-13.1. Exemption; gross receipts tax; services performed outside the state the product of which is initially used in New Mexico; exceptions.
- ANNOTATIONS
- 7-9-13.1. Exemption; gross receipts tax; certain services. (Effective July 1, 2021.)
- ANNOTATIONS
- 7-9-13.2. Exemption; governmental gross receipts tax; receipts subject to certain other taxes.
- ANNOTATIONS
- 7-9-13.3. Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge.
- ANNOTATIONS
- 7-9-13.4. Exemption; gross receipts tax; sale of textbooks from certain bookstores to enrolled students.
- ANNOTATIONS
- 7-9-13.5. Exemption; gross receipts tax and governmental gross receipts tax; event center surcharge.
- ANNOTATIONS
- 7-9-14. Exemption; compensating tax; governmental agencies; Indians.
- ANNOTATIONS
- 7-9-15. Exemption; compensating tax; certain organizations.
- ANNOTATIONS
- 7-9-16. Exemption; gross receipts tax; certain nonprofit facilities.
- 7-9-17. Exemption; gross receipts tax; wages.
- ANNOTATIONS
- 7-9-18. Exemption; gross receipts tax and governmental gross receipts tax; agricultural products.
- ANNOTATIONS
- 7-9-18.1. Exemption; gross receipts tax; food stamps.
- ANNOTATIONS
- 7-9-19. Exemption; gross receipts tax; livestock feeding.
- ANNOTATIONS
- 7-9-20. Exemption; gross receipts tax; certain receipts of homeowners associations.
- ANNOTATIONS
- 7-9-21. Repealed.
- ANNOTATIONS
- 7-9-22. Exemption; gross receipts tax; vehicles.
- ANNOTATIONS
- 7-9-22.1. Exemption; gross receipts tax; boats.
- ANNOTATIONS
- 7-9-23. Exemption; compensating tax; vehicles.
- ANNOTATIONS
- 7-9-23.1. Exemption; compensating tax; boats.
- ANNOTATIONS
- 7-9-24. Exemption; gross receipts tax; insurance companies.
- 7-9-25. Exemption; gross receipts tax; dividends and interest.
- ANNOTATIONS
- 7-9-26. Exemption; gross receipts and compensating tax; fuel.
- ANNOTATIONS
- 7-9-26.1. Exemption; gross receipts tax and compensating tax; fuel for space vehicles.
- ANNOTATIONS
- 7-9-27. Exemption; compensating tax; personal effects.
- ANNOTATIONS
- 7-9-28. Exemption; gross receipts tax; occasional sale of property or services.
- ANNOTATIONS
- 7-9-29. Exemption; gross receipts tax; certain organizations; exceptions.
- ANNOTATIONS
- 7-9-30. Exemption; compensating tax; railroad equipment, aircraft and space vehicles.
- ANNOTATIONS
- 7-9-31. Exemption; gross receipts and compensating tax; resale activities of an armed forces instrumentality.
- ANNOTATIONS
- 7-9-32. Exemption; gross receipts tax; oil and gas or mineral interests.
- ANNOTATIONS
- 7-9-33. Exemption; gross receipts tax; products subject to Oil and Gas Emergency School Tax Act.
- ANNOTATIONS
- 7-9-34. Exemption; gross receipts tax; refiners and persons subject to Natural Gas Processors Tax Act.
- ANNOTATIONS
- 7-9-35. Exemption; gross receipts tax; natural resources subject to Resources Excise Tax Act.
- ANNOTATIONS
- 7-9-36. Exemption; gross receipts tax; oil and gas consumed in the pipeline transportation of oil and gas products.
- ANNOTATIONS
- 7-9-37. Exemption; compensating tax; use of oil and gas in the pipeline transportation of oil and gas products.
- ANNOTATIONS
- 7-9-38. Exemption; compensating tax; use of electricity in the production, conversion and transmission of electricity.
- ANNOTATIONS
- 7-9-38.1. Exemption; gross receipts tax; interstate telecommunications services.
- ANNOTATIONS
- 7-9-38.2. Exemption; gross receipts tax; sale of certain telecommunications services.
- ANNOTATIONS
- 7-9-39. Exemption; gross receipts tax; fees from social organizations.
- ANNOTATIONS
- 7-9-40. Exemption; gross receipts tax; purses and jockey remuneration at New Mexico racetracks; receipts from gross amounts wagered.
- ANNOTATIONS
- 7-9-41. Exemption; gross receipts tax; religious activities.
- ANNOTATIONS
- 7-9-41.1. Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge.
- ANNOTATIONS
- 7-9-41.2. Deleted.
- ANNOTATIONS
- 7-9-41.3. Exemption; receipts from sales by disabled street vendors.
- ANNOTATIONS
- 7-9-41.4. Exemption; officiating at New Mexico activities association-sanctioned school events.
- ANNOTATIONS
- 7-9-41.5. Exemption; nonprofit hospitals from local option gross receipts taxes.
- ANNOTATIONS
- 7-9-42. Repealed.
- ANNOTATIONS
- 7-9-43. Nontaxable transaction certificates and other evidence required to entitle persons to deductions.
- ANNOTATIONS
- 7-9-43.1. Nontaxable transaction certificates not required by liquor wholesalers.
- ANNOTATIONS
- 7-9-44. Repealed.
- ANNOTATIONS
- 7-9-45. Deductions.
- ANNOTATIONS
- 7-9-46. Deduction; gross receipts tax; governmental gross receipts; sales to manufacturers.
- ANNOTATIONS
- 7-9-47. Deduction; gross receipts tax; governmental gross receipts tax; sale of tangible personal property or licenses for resale.
- ANNOTATIONS
- 7-9-48. Deduction; gross receipts tax; governmental gross receipts; sale of a service for resale.
- ANNOTATIONS
- 7-9-49. Deduction; gross receipts tax; sale of tangible personal property and licenses for leasing.
- ANNOTATIONS
- 7-9-50. Deduction; gross receipts tax; lease for subsequent lease.
- ANNOTATIONS
- 7-9-51. Deduction; gross receipts tax; sale of construction material to persons engaged in the construction business.
- ANNOTATIONS
- 7-9-51.1. Repealed.
- ANNOTATIONS
- 7-9-52. Deduction; gross receipts tax; sale of construction services and construction-related services to persons engaged in the construction business.
- ANNOTATIONS
- 7-9-52.1. Deduction; gross receipts tax; lease of construction equipment to persons engaged in the construction business.
- ANNOTATIONS
- 7-9-53. Deduction; gross receipts tax; sale or lease of real property and lease of manufactured homes.
- ANNOTATIONS
- 7-9-54. Deduction; gross receipts tax; governmental gross receipts tax; sales to governmental agencies.
- ANNOTATIONS
- 7-9-54.1. Deduction; gross receipts from sale of aerospace services to certain organizations.
- ANNOTATIONS
- 7-9-54.2. Gross receipts; deduction; spaceport operation; space operations; launching, operating and recovering space vehicles or payloads; payload services; operationally responsive space program services.
- ANNOTATIONS
- 7-9-54.3. Deduction; gross receipts tax; wind and solar generation equipment; sales to governments.
- ANNOTATIONS
- 7-9-54.4. Deduction; compensating tax; space-related test articles.
- ANNOTATIONS
- 7-9-54.5. Deduction; compensating tax; test articles.
- ANNOTATIONS
- 7-9-55. Deduction; gross receipts tax; governmental gross receipts tax; transaction in interstate commerce.
- ANNOTATIONS
- 7-9-56. Deduction; gross receipts tax; intrastate transportation and services in interstate commerce.
- ANNOTATIONS
- 7-9-56.1. Deduction; gross receipts tax; internet services.
- ANNOTATIONS
- 7-9-56.2. Deduction; gross receipts tax; hosting world wide web sites.
- ANNOTATIONS
- 7-9-56.3. Deduction; gross receipts; trade-support company in a border zone.
- ANNOTATIONS
- 7-9-57. Deduction; gross receipts tax; sale of certain services to an out-of-state buyer.
- ANNOTATIONS
- 7-9-57.1. Deduction; gross receipts tax; sales through world wide web sites.
- ANNOTATIONS
- 7-9-57.2. Deduction; gross receipts tax; sale of software development services.
- ANNOTATIONS
- 7-9-58. Deduction; gross receipts tax; feed; fertilizers.
- ANNOTATIONS
- 7-9-59. Deduction; gross receipts tax; warehousing, threshing, harvesting, growing, cultivating and processing agricultural products; testing or transporting milk.
- ANNOTATIONS
- 7-9-60. Deduction; gross receipts tax; governmental gross receipts tax; sales to certain organizations.
- ANNOTATIONS
- 7-9-61. Repealed.
- ANNOTATIONS
- 7-9-61.1. Deduction; gross receipts tax; certain receipts.
- ANNOTATIONS
- 7-9-61.2. Deduction; receipts from sales to state-chartered credit unions.
- ANNOTATIONS
- 7-9-62. Deduction; gross receipts tax; agricultural implements; aircraft manufacturers; vehicles that are not required to be registered; aircraft parts and maintenance services; reporting requirements.
- ANNOTATIONS
- 7-9-62.1. Deduction; gross receipts tax; aircraft sales and services; reporting requirements.
- ANNOTATIONS
- 7-9-63. Deduction; gross receipts tax; publication sales.
- ANNOTATIONS
- 7-9-64. Deduction; gross receipts tax; newspaper sales.
- ANNOTATIONS
- 7-9-65. Deduction; gross receipts tax; chemicals and reagents.
- ANNOTATIONS
- 7-9-66. Deduction; gross receipts tax; commissions.
- ANNOTATIONS
- 7-9-66.1. Deduction; gross receipts tax; certain real estate transactions.
- ANNOTATIONS
- 7-9-67. Deduction; gross receipts tax; governmental gross receipts tax; refunds; uncollectible debts.
- ANNOTATIONS
- 7-9-68. Deduction; gross receipts tax; warranty obligations.
- ANNOTATIONS
- 7-9-69. Deduction; gross receipts tax; administrative and accounting services.
- ANNOTATIONS
- 7-9-70. Deduction; gross receipts tax; rental or lease of vehicles used in interstate commerce.
- ANNOTATIONS
- 7-9-71. Deduction; gross receipts tax; trade-in allowance.
- ANNOTATIONS
- 7-9-72. Repealed.
- ANNOTATIONS
- 7-9-73. Deduction; gross receipts tax; governmental gross receipts; sale of prosthetic devices.
- ANNOTATIONS
- 7-9-73.1. Deduction; gross receipts; governmental gross receipts; hospitals.
- ANNOTATIONS
- 7-9-73.2. Deduction; gross receipts tax and governmental gross receipts tax; prescription drugs; oxygen.
- ANNOTATIONS
- 7-9-73.3. Deduction; gross receipts tax and governmental gross receipts tax; durable medical equipment; medical supplies.
- ANNOTATIONS
- 7-9-74. Deduction; gross receipts tax; sale of property used in the manufacture of jewelry.
- ANNOTATIONS
- 7-9-75. Deduction; gross receipts tax; sale of certain services performed directly on product manufactured.
- ANNOTATIONS
- 7-9-76. Deduction; gross receipts tax; travel agents' commissions paid by certain entities.
- ANNOTATIONS
- 7-9-76.1. Deduction; gross receipts tax; certain manufactured homes.
- ANNOTATIONS
- 7-9-76.2. Deduction; gross receipts tax; films and tapes.
- ANNOTATIONS
- 7-9-77. Deductions; compensating tax.
- ANNOTATIONS
- 7-9-77.1. Deduction; gross receipts tax; certain medical and health care services.
- ANNOTATIONS
- 7-9-78. Deductions; compensating tax; use of tangible personal property for leasing.
- ANNOTATIONS
- 7-9-78.1. Deduction; compensating tax; uranium enrichment plant equipment.
- ANNOTATIONS
- 7-9-79. Credit; compensating tax.
- ANNOTATIONS
- 7-9-79.1. Credit; gross receipts tax; services.
- ANNOTATIONS
- 7-9-79.2. Gross receipts tax; compensating tax; biodiesel blending facility tax credit.
- ANNOTATIONS
- 7-9-80. Repealed.
- ANNOTATIONS
- 7-9-80.1. Repealed.
- ANNOTATIONS
- 7-9-81. Repealed.
- ANNOTATIONS
- 7-9-82. Repealed.
- ANNOTATIONS
- 7-9-83. Deduction; gross receipts tax; jet fuel.
- ANNOTATIONS
- 7-9-84. Deduction; compensating tax; jet fuel.
- ANNOTATIONS
- 7-9-85. Deduction; gross receipts tax; certain organization fundraisers.
- ANNOTATIONS
- 7-9-86. Deduction; gross receipts tax; sales to qualified film production company.
- ANNOTATIONS
- 7-9-87. Deduction; gross receipts tax; lottery retailer receipts.
- ANNOTATIONS
- 7-9-88. Repealed.
- ANNOTATIONS
- 7-9-88.1. Credit; gross receipts tax; tax paid to certain tribes.
- ANNOTATIONS
- 7-9-88.2. Credit; gross receipts tax; tax paid to Navajo Nation on receipts from selling coal.
- ANNOTATIONS
- 7-9-89. Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions.
- ANNOTATIONS
- 7-9-90. Deductions; gross receipts tax; sales of uranium hexafluoride and enrichment of uranium.
- ANNOTATIONS
- 7-9-91. Deduction; compensating tax; contributions of inventory to certain organizations and governmental agencies.
- ANNOTATIONS
- 7-9-92. Deduction; gross receipts; sale of food at retail food store.
- ANNOTATIONS
- 7-9-93. Deduction; gross receipts; certain receipts for services provided by health care practitioner.
- ANNOTATIONS
- 7-9-94. Deduction; gross receipts; military transformational acquisition programs.
- ANNOTATIONS
- 7-9-95. Deduction; gross receipts tax; sales of certain tangible personal property; limited period.
- ANNOTATIONS
- 7-9-96. Credit; gross receipts tax; governmental gross receipts tax; certain sales for resale.
- ANNOTATIONS
- 7-9-96.1. Repealed.
- ANNOTATIONS
- 7-9-96.2. Credit; gross receipts tax; unpaid charges for services provided in a hospital.
- ANNOTATIONS
- 7-9-97. Deduction; gross receipts tax; receipts from certain purchases by or on behalf of the state.
- ANNOTATIONS
- 7-9-98. Deduction; compensating tax; biomass-related equipment; biomass materials.
- ANNOTATIONS
- 7-9-99. Deduction; gross receipts tax; sale of engineering, architectural and new facility construction services used in construction of certain public health care facilities.
- ANNOTATIONS
- 7-9-100. Deduction; gross receipts tax; sale of construction equipment and construction materials used in new facility construction of a sole community provider hospital [qualifying hospital] that is located in a federally designated health professional shortage area.
- ANNOTATIONS
- 7-9-101. Deduction; gross receipts; equipment for certain electric transmission or storage facilities.
- ANNOTATIONS
- 7-9-102. Deduction; compensating tax; equipment for certain electric transmission or storage facilities.
- ANNOTATIONS
- 7-9-103. Deduction; gross receipts; services provided for certain electric transmission and storage facilities.
- ANNOTATIONS
- 7-9-103.1. Deduction; gross receipts tax; converting electricity.
- ANNOTATIONS
- 7-9-103.2. Deduction; gross receipts; electricity exchange.
- ANNOTATIONS
- 7-9-104. Deduction; gross receipts; nonathletic special event at post-secondary educational institution.
- ANNOTATIONS
- 7-9-105. Credit for penalty pursuant to Section
- ANNOTATIONS
- 7-9-106. Deduction; construction services and equipment.
- ANNOTATIONS
- 7-9-107. Deduction; gross receipts tax; production or staging of professional contests.
- ANNOTATIONS
- 7-9-108. Deduction; gross receipts; receipts from performing management or investment advisory services for mutual funds, hedge funds or real estate investment trusts.
- ANNOTATIONS
- 7-9-109. Deduction; gross receipts tax; veterinary medical services, medicine or medical supplies used in medical treatment of cattle.
- ANNOTATIONS
- 7-9-110. Deleted.
- ANNOTATIONS
- 7-9-110.1. Deduction; gross receipts tax; locomotive engine fuel.
- ANNOTATIONS
- 7-9-110.2. Deduction; compensating tax; locomotive engine fuel.
- ANNOTATIONS
- 7-9-110.3. Purpose and requirements of locomotive fuel deduction.
- ANNOTATIONS
- 7-9-111. Deduction; gross receipts; hearing aids and vision aids and related services.
- ANNOTATIONS
- 7-9-112. Deduction; gross receipts; solar energy systems.
- ANNOTATIONS
- 7-9-113. Repealed.
- ANNOTATIONS
- 7-9-114. Advanced energy deduction; gross receipts and compensating taxes.
- ANNOTATIONS
- 7-9-115. Deduction; gross receipts tax; goods and services for the department of defense related to directed energy and satellites.
- ANNOTATIONS
- 7-9-116. Deduction; gross receipts tax; retail sales by certain businesses.
- ANNOTATIONS
- 7-9-117. Deduction; gross receipts; marketplace seller.
- ANNOTATIONS
- ARTICLE 9A Investment Credit
- 7-9A-1. Short title.
- ANNOTATIONS
- 7-9A-2. Purpose of act.
- 7-9A-2.1. Legislative oversight.
- ANNOTATIONS
- 7-9A-3. Definitions.
- ANNOTATIONS
- 7-9A-4. Administration of the act.
- ANNOTATIONS
- 7-9A-5. Investment credit; amount; claimant.
- ANNOTATIONS
- 7-9A-6. Qualified equipment.
- ANNOTATIONS
- 7-9A-7. Value of qualified equipment.
- ANNOTATIONS
- 7-9A-7.1. Employment requirements.
- ANNOTATIONS
- 7-9A-8. Claiming the credit for certain taxes.
- ANNOTATIONS
- 7-9A-9. Credit claim forms.
- ANNOTATIONS
- 7-9A-10. Repealed.
- ANNOTATIONS
- 7-9A-11. Transition provisions.
- ANNOTATIONS
- ARTICLE 9B Filmmaker's Credit
- 7-9B-1. Repealed.
- ANNOTATIONS
- 7-9B-2. Repealed.
- ANNOTATIONS
- 7-9B-3. Repealed.
- ANNOTATIONS
- 7-9B-4. Repealed.
- ANNOTATIONS
- 7-9B-5. Repealed.
- ANNOTATIONS
- 7-9B-6. Repealed.
- ANNOTATIONS
- 7-9B-7. Repealed.
- ANNOTATIONS
- ARTICLE 9C Interstate Telecommunications Gross Receipts Tax
- 7-9C-1. Short title.
- ANNOTATIONS
- 7-9C-2. Definitions.
- ANNOTATIONS
- 7-9C-3. Imposition and rate of tax; denomination as interstate telecommunications gross receipts tax.
- ANNOTATIONS
- 7-9C-4. Presumption of taxability.
- ANNOTATIONS
- 7-9C-5. Date payment due.
- ANNOTATIONS
- 7-9C-6. Deduction; certain telephone services.
- ANNOTATIONS
- 7-9C-7. Deduction; sale of a service for resale.
- ANNOTATIONS
- 7-9C-8. Deductions; telecommunications providers.
- ANNOTATIONS
- 7-9C-9. Deduction; bad debts.
- ANNOTATIONS
- 7-9C-10. Credit; services performed outside the state.
- ANNOTATIONS
- 7-9C-11. Administration.
- ANNOTATIONS
- ARTICLE 9D Capital Equipment Tax Credit
- 7-9D-1. Repealed.
- ANNOTATIONS
- 7-9D-2. Repealed.
- ANNOTATIONS
- 7-9D-3. Repealed.
- ANNOTATIONS
- 7-9D-4. Repealed.
- ANNOTATIONS
- 7-9D-5. Repealed.
- ANNOTATIONS
- 7-9D-6. Repealed.
- ANNOTATIONS
- 7-9D-7. Repealed.
- ANNOTATIONS
- 7-9D-8. Repealed.
- ANNOTATIONS
- 7-9D-9. Repealed.
- ANNOTATIONS
- ARTICLE 9E Laboratory Partnership with Small Business Tax Credit
- 7-9E-1. Short title.
- ANNOTATIONS
- 7-9E-2. Purpose of act.
- ANNOTATIONS
- 7-9E-3. Definitions.
- ANNOTATIONS
- 7-9E-4. Administration of act.
- ANNOTATIONS
- 7-9E-5. Eligibility requirements.
- ANNOTATIONS
- 7-9E-6. Administration by the national laboratory.
- ANNOTATIONS
- 7-9E-7. Tax credits; amounts.
- ANNOTATIONS
- 7-9E-8. Claiming the tax credit; limitation.
- ANNOTATIONS
- 7-9E-9. Termination of the revolving fund.
- ANNOTATIONS
- 7-9E-10. Coordination between national laboratories.
- ANNOTATIONS
- 7-9E-11. Reporting.
- ANNOTATIONS
- ARTICLE 9F Technology Jobs and Research and Development Tax Credit
- 7-9F-1. Short title.
- ANNOTATIONS
- 7-9F-2. Purpose of act.
- ANNOTATIONS
- 7-9F-3. Definitions.
- ANNOTATIONS
- 7-9F-4. Administration of act.
- ANNOTATIONS
- 7-9F-5. Basic credit; additional credit; amounts; claimant.
- ANNOTATIONS
- 7-9F-6. Eligibility requirements.
- ANNOTATIONS
- 7-9F-7. Repealed.
- ANNOTATIONS
- 7-9F-8. Rural areas.
- ANNOTATIONS
- 7-9F-9. Claiming the basic credit.
- ANNOTATIONS
- 7-9F-9.1. Claiming the additional credit.
- ANNOTATIONS
- 7-9F-10. Credit claim forms.
- ANNOTATIONS
- 7-9F-11. Recapture.
- ANNOTATIONS
- 7-9F-12. Department report.
- ANNOTATIONS
- 7-9F-13. Taxpayer reporting requirement.
- ANNOTATIONS
- ARTICLE 9G Other Tax Credits
- 7-9G-1. High-wage jobs tax credit; qualifying high-wage jobs.
- ANNOTATIONS
- 7-9G-2. Advanced energy combined reporting tax credit; gross receipts tax; compensating tax; withholding tax.
- ANNOTATIONS
- ARTICLE 9H Research and Development Small Business Tax Credit
- 7-9H-1. Repealed.
- ANNOTATIONS
- 7-9H-2. Repealed.
- ANNOTATIONS
- 7-9H-3. Repealed.
- ANNOTATIONS
- 7-9H-4. Repealed.
- ANNOTATIONS
- 7-9H-5. Repealed.
- ANNOTATIONS
- 7-9H-6. Repealed.
- ANNOTATIONS
- ARTICLE 9I Affordable Housing Tax Credit Act
- 7-9I-1. Short title.
- ANNOTATIONS
- 7-9I-2. Definitions.
- ANNOTATIONS
- 7-9I-3. Investment vouchers; issuance; transfer.
- ANNOTATIONS
- 7-9I-4. Affordable housing project completion notice.
- ANNOTATIONS
- 7-9I-5. Affordable housing tax credit.
- ANNOTATIONS
- 7-9I-6. Administration of the act.
- ANNOTATIONS
- ARTICLE 9J Alternative Energy Product Manufacturers Tax Credit Act
- 7-9J-1. Short title.
- ANNOTATIONS
- 7-9J-2. Definitions.
- ANNOTATIONS
- 7-9J-3. Administration.
- ANNOTATIONS
- 7-9J-4. Alternative energy product manufacturers tax credit.
- ANNOTATIONS
- 7-9J-5. Eligibility requirements; employment.
- ANNOTATIONS
- 7-9J-6. Approval of credit; issuance and denial; application; deadlines.
- ANNOTATIONS
- 7-9J-7. Recapture.
- ANNOTATIONS
- 7-9J-8. Credit claim forms.
- ANNOTATIONS
- ARTICLE 10 Gross Receipts Tax Registration
- 7-10-1. Short title.
- ANNOTATIONS
- 7-10-2. Purpose of act.
- ANNOTATIONS
- 7-10-3. Definitions.
- ANNOTATIONS
- 7-10-4. Persons doing business with the state; registration to pay the gross receipts tax required.
- ANNOTATIONS
- 7-10-5. Penalty for noncompliance.
- ANNOTATIONS
- ARTICLE 11 Railroad Car Company Tax
- 7-11-1. Short title.
- ANNOTATIONS
- 7-11-2. Definitions.
- ANNOTATIONS
- 7-11-3. Imposition of tax; tax rate; tax in lieu of property taxes.
- ANNOTATIONS
- 7-11-4. Situs of railway cars; gross earnings.
- ANNOTATIONS
- 7-11-5. Withholding and payment of tax; duty of railroads using or leasing cars to make reports.
- 7-11-6. Liability of organizations.
- ANNOTATIONS
- 7-11-7 to 7-11-12. Repealed.
- ANNOTATIONS
- ARTICLE 12 Cigarette Tax
- 7-12-1. Cigarette Tax Act; short title.
- ANNOTATIONS
- 7-12-2. Definitions.
- ANNOTATIONS
- 7-12-3. Excise tax on cigarettes; reduction of rate for certain cigarettes.
- ANNOTATIONS
- 7-12-3.1. Cigarette inventory tax; imposition of tax; date payment of tax due.
- ANNOTATIONS
- 7-12-3.2. Cigarette inventories.
- ANNOTATIONS
- 7-12-4. Exemption.
- ANNOTATIONS
- 7-12-4.1. Cigarette tax; tribal sales; tax-credit stamps.
- ANNOTATIONS
- 7-12-5. Affixing stamps.
- ANNOTATIONS
- 7-12-6. Waiver of requirement that stamps be affixed.
- ANNOTATIONS
- 7-12-7. Sale of stamps; prices.
- ANNOTATIONS
- 7-12-8. Redemption of stamps.
- 7-12-9. Repealed.
- ANNOTATIONS
- 7-12-9.1. Licensing; general licensing provisions.
- ANNOTATIONS
- 7-12-9.2. Distributor's license.
- ANNOTATIONS
- 7-12-9.3. Manufacturer's license.
- ANNOTATIONS
- 7-12-9.4. Retail sale of cigarettes.
- ANNOTATIONS
- 7-12-10. Repealed.
- ANNOTATIONS
- 7-12-10.1. Retention of invoices and records; inspection by department.
- ANNOTATIONS
- 7-12-11. Export sellers; physical segregation of cigarettes to be exported.
- ANNOTATIONS
- 7-12-12. Shipment of unstamped cigarettes in New Mexico.
- ANNOTATIONS
- 7-12-13. Repealed.
- ANNOTATIONS
- 7-12-13.1. Civil penalties.
- ANNOTATIONS
- 7-12-13.2. Criminal offenses; criminal penalties; seizure and destruction of evidence.
- ANNOTATIONS
- 7-12-14. Repealed.
- ANNOTATIONS
- 7-12-15. County and municipality recreational fund; distribution.
- 7-12-16. County and municipal cigarette tax fund; distribution.
- ANNOTATIONS
- 7-12-17. Reporting requirements; penalty.
- ANNOTATIONS
- 7-12-18. Reports.
- ANNOTATIONS
- 7-12-19. Intergovernmental agreements; no waiver of sovereign immunity.
- ANNOTATIONS
- ARTICLE 12A Tobacco Products Tax
- 7-12A-1. Short title.
- ANNOTATIONS
- 7-12A-2. Definitions.
- ANNOTATIONS
- 7-12A-3. Imposition and rates of tax; reduction of rate for certain tobacco products; denomination as "tobacco products tax"; date payment of tax due.
- ANNOTATIONS
- 7-12A-4. Exemption; tobacco products tax.
- ANNOTATIONS
- 7-12A-5. Deduction; interstate sales.
- ANNOTATIONS
- 7-12A-6. Refund or credit of tax.
- 7-12A-7. Registration necessary to engage in business of selling tobacco products in New Mexico.
- ANNOTATIONS
- 7-12A-8. Retention of invoices and records; inspection by department.
- 7-12A-9. Penalties.
- ANNOTATIONS
- 7-12A-10. Prohibition.
- ANNOTATIONS
- ARTICLE 13 Gasoline Tax
- 7-13-1. Gasoline tax; short title.
- ANNOTATIONS
- 7-13-2. Definitions.
- ANNOTATIONS
- 7-13-2.1. When gasoline received and by whom.
- ANNOTATIONS
- 7-13-3. Imposition and rate of tax; denomination as "gasoline tax".
- ANNOTATIONS
- 7-13-3.1. Gasoline inventory tax; imposition of tax; date payment of tax due.
- ANNOTATIONS
- 7-13-3.2. Gasoline inventories.
- ANNOTATIONS
- 7-13-3.3. Repealed.
- ANNOTATIONS
- 7-13-3.4. Repealed.
- ANNOTATIONS
- 7-13-3.5. Bond required of taxpayers.
- ANNOTATIONS
- 7-13-4. Deductions; gasoline tax.
- ANNOTATIONS
- 7-13-4.1. Repealed.
- ANNOTATIONS
- 7-13-4.2. Repealed.
- ANNOTATIONS
- 7-13-4.3. Repealed.
- ANNOTATIONS
- 7-13-4.4. Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land.
- ANNOTATIONS
- 7-13-5. Tax returns; payment of tax.
- ANNOTATIONS
- 7-13-6. Returns by wholesalers; exception.
- ANNOTATIONS
- 7-13-6.1. Returns by retailers; requirements; exception.
- ANNOTATIONS
- 7-13-6.2. Returns by rack operators; requirements.
- ANNOTATIONS
- 7-13-7. Registration necessary to engage in business as distributor, wholesaler or retailer.
- 7-13-8. Misdemeanor for anyone other than producer, refiner or pipeline company to transport or store drip gasoline; misdemeanor to use drip gasoline in vehicle operated on highways of this state; enforcement by state police; magistrate court jurisdiction.
- 7-13-9. Repealed.
- ANNOTATIONS
- 7-13-10. Validation of pledges.
- 7-13-11. Claim for refund or credit of gasoline tax paid; on gasoline destroyed by fire, accident or acts of God before retail sale; on gasoline previously received from a source other than a refiner or pipeline terminal.
- ANNOTATIONS
- 7-13-12. Manifest or bill of lading required when transporting gasoline.
- ANNOTATIONS
- 7-13-13. Repealed.
- ANNOTATIONS
- 7-13-14. Repealed.
- ANNOTATIONS
- 7-13-15. Repealed.
- ANNOTATIONS
- 7-13-16. Repealed.
- ANNOTATIONS
- 7-13-17. Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax.
- ANNOTATIONS
- 7-13-18. Dyed gasoline; permissible uses; penalties for misuse.
- ANNOTATIONS
- ARTICLE 13A Petroleum Products Loading Fee
- 7-13A-1. Short title.
- ANNOTATIONS
- 7-13A-2. Definitions.
- ANNOTATIONS
- 7-13A-3. Imposition and rate of fee; denomination as "petroleum products loading fee".
- ANNOTATIONS
- 7-13A-4. Exemptions.
- ANNOTATIONS
- 7-13A-5. Deduction; gasoline or special fuels returned; biodiesel for subsequent blending or resale by a rack operator.
- ANNOTATIONS
- 7-13A-6. Fee returns; payment of fee.
- ANNOTATIONS
- 7-13A-7. Claim for refund of petroleum products loading fee on products previously loaded from a source other than a refiner or pipeline terminal.
- ANNOTATIONS
- ARTICLE 14 Motor Vehicle Excise Tax
- 7-14-1. Short title.
- ANNOTATIONS
- 7-14-2. Definitions.
- ANNOTATIONS
- 7-14-3. Imposition of motor vehicle excise tax.
- ANNOTATIONS
- 7-14-4. Determination of amount of motor vehicle excise tax.
- ANNOTATIONS
- 7-14-5. Time of payment of tax.
- ANNOTATIONS
- 7-14-6. Exemptions from tax.
- ANNOTATIONS
- 7-14-7. Credit against tax.
- ANNOTATIONS
- 7-14-7.1. Credit; vehicles used for short-term leasing; requirements; reports.
- ANNOTATIONS
- 7-14-8. Imposition of penalty for failure to make timely application.
- ANNOTATIONS
- 7-14-9. Refunds; procedures.
- ANNOTATIONS
- 7-14-9.1. Protests.
- ANNOTATIONS
- 7-14-9.2. Penalties for failure to submit report or to pay; interest.
- ANNOTATIONS
- 7-14-10. Distribution of proceeds.
- ANNOTATIONS
- 7-14-11. Administration by department; authority of department.
- ANNOTATIONS
- ARTICLE 14A Leased Vehicle Gross Receipts Tax
- 7-14A-1. Short title.
- ANNOTATIONS
- 7-14A-2. Definitions.
- ANNOTATIONS
- 7-14A-3. Imposition and rate of tax; denomination as "leased vehicle gross receipts tax".
- ANNOTATIONS
- 7-14A-3.1. Imposition and rate; leased vehicle surcharge.
- ANNOTATIONS
- 7-14A-4. Presumption of taxability.
- ANNOTATIONS
- 7-14A-5. Separately stating the leased vehicle gross receipts tax.
- ANNOTATIONS
- 7-14A-6. Date payment due.
- ANNOTATIONS
- 7-14A-7. Deduction; transactions in interstate commerce.
- ANNOTATIONS
- 7-14A-8. Deduction; trade-in allowance.
- ANNOTATIONS
- 7-14A-9. Exemption; vehicles titled before July 1, 1991.
- ANNOTATIONS
- 7-14A-10. Distribution of proceeds.
- ANNOTATIONS
- 7-14A-11. Administration.
- ANNOTATIONS
- ARTICLE 15 Trip Tax
- 7-15-1. Recompiled.
- ANNOTATIONS
- 7-15-1.1. Short title.
- 7-15-2. Repealed.
- ANNOTATIONS
- 7-15-2.1. Definitions.
- ANNOTATIONS
- 7-15-3. Repealed.
- ANNOTATIONS
- 7-15-3.1. Trip tax; computation.
- ANNOTATIONS
- 7-15-3.2. Exemption from tax.
- ANNOTATIONS
- 7-15-4. Interest; penalties.
- ANNOTATIONS
- 7-15-5. Distribution of proceeds.
- ANNOTATIONS
- 7-15-6. Administration by department; authority of department.
- ANNOTATIONS
- ARTICLE 15A Weight Distance Tax
- 7-15A-1. Short title.
- ANNOTATIONS
- 7-15A-2. Definitions.
- ANNOTATIONS
- 7-15A-3. Imposition of weight distance tax.
- ANNOTATIONS
- 7-15A-4. Responsibility for payment of tax.
- ANNOTATIONS
- 7-15A-5. Exemption from tax.
- ANNOTATIONS
- 7-15A-6. Tax rate for motor vehicles other than buses; reduction of rate for one-way hauls.
- ANNOTATIONS
- 7-15A-7. Tax rate for buses.
- ANNOTATIONS
- 7-15A-8. Mileage and weights to be used for computing tax.
- ANNOTATIONS
- 7-15A-9. Weight distance tax; payment to department; record-keeping requirements.
- ANNOTATIONS
- 7-15A-10. Repealed.
- ANNOTATIONS
- 7-15A-11. Repealed.
- ANNOTATIONS
- 7-15A-12. Weight distance tax identification permits; suspension and renewal.
- ANNOTATIONS
- 7-15A-13. Weight distance tax identification permit administrative fee.
- ANNOTATIONS
- 7-15A-14. Weight distance tax identification permit fund.
- ANNOTATIONS
- 7-15A-15. Taxpayers of weight distance tax; surety bond required; exceptions.
- ANNOTATIONS
- 7-15A-16. Civil penalties; under-mileage reporters; under-weight reporters.
- ANNOTATIONS
- ARTICLE 16 Special Fuels Tax
- 7-16-1 to 7-16-26. Repealed.
- ANNOTATIONS
- ARTICLE 16A Special Fuels Supplier Tax
- 7-16A-1. Short title.
- ANNOTATIONS
- 7-16A-2. Definitions.
- ANNOTATIONS
- 7-16A-2.1. When special fuel received or used; who is required to pay tax.
- ANNOTATIONS
- 7-16A-3. Imposition and rate of tax; denomination as special fuel excise tax.
- ANNOTATIONS
- 7-16A-4. Special fuel inventory tax; imposition of tax; date payment of tax due.
- ANNOTATIONS
- 7-16A-5. Special fuel inventories.
- ANNOTATIONS
- 7-16A-5.1. Manifest or bill of lading required when transporting special fuels.
- ANNOTATIONS
- 7-16A-6. Special fuel inventory tax refund.
- ANNOTATIONS
- 7-16A-7. Repealed.
- ANNOTATIONS
- 7-16A-8. Repealed.
- ANNOTATIONS
- 7-16A-9. Tax returns; payment of tax.
- ANNOTATIONS
- 7-16A-9.1. Returns by retailers; requirements.
- ANNOTATIONS
- 7-16A-9.2. Returns by wholesalers.
- ANNOTATIONS
- 7-16A-9.3. Returns by rack operators; requirements.
- ANNOTATIONS
- 7-16A-9.4. Reporting requirements; special fuel deduction; biodiesel.
- ANNOTATIONS
- 7-16A-10. Deductions; special fuel excise tax; special fuel suppliers.
- ANNOTATIONS
- 7-16A-11. Tax returns; payment of tax; special fuel users; exception.
- ANNOTATIONS
- 7-16A-12. Credit; special fuel excise tax; special fuel users.
- ANNOTATIONS
- 7-16A-13. Claim for refund or credit of special fuel excise tax paid; on special fuel destroyed by fire, accident or acts of God before retail sale; on special fuel previously received from a source other than a refiner or pipeline terminal.
- ANNOTATIONS
- 7-16A-13.1. Claim for refund of special fuel excise tax paid on special fuel.
- ANNOTATIONS
- 7-16A-14. Registration necessary to engage in business as rack operator, special fuel supplier or dealer.
- ANNOTATIONS
- 7-16A-15. Bond required of supplier.
- ANNOTATIONS
- 7-16A-15.1. Special fuel users; surety bond required; exceptions.
- ANNOTATIONS
- 7-16A-16. Delivery and use of special fuel prohibited in certain cases.
- ANNOTATIONS
- 7-16A-17. Repealed.
- ANNOTATIONS
- 7-16A-18. Repealed.
- ANNOTATIONS
- 7-16A-19. Special fuel user permits; violation.
- ANNOTATIONS
- 7-16A-19.1. Border crossing special fuel user permit.
- ANNOTATIONS
- 7-16A-20. Administration and enforcement of act.
- ANNOTATIONS
- 7-16A-20.1. Special fuels; authority of secretary to terminate interstate agreements.
- ANNOTATIONS
- 7-16A-21. Temporary provision; continuity of actions.
- ANNOTATIONS
- ARTICLE 16B Alternative Fuel Tax
- 7-16B-1. Short title.
- ANNOTATIONS
- 7-16B-2. Purpose.
- ANNOTATIONS
- 7-16B-3. Definitions.
- ANNOTATIONS
- 7-16B-4. Imposition and rate of tax; denomination as alternative fuel excise tax.
- ANNOTATIONS
- 7-16B-5. Exemptions; alternative fuel excise tax.
- ANNOTATIONS
- 7-16B-6. Tax returns; payment of tax; alternative fuel distributors.
- ANNOTATIONS
- 7-16B-7. Tax returns; payment of tax; alternative fuel user permit.
- ANNOTATIONS
- 7-16B-8. Alternative fuel distributor license required.
- ANNOTATIONS
- 7-16B-9. Delivery and use of alternative fuel; prohibited acts.
- ANNOTATIONS
- 7-16B-10. Administration and enforcement of act.
- ANNOTATIONS
- ARTICLE 17 Liquor Excise Tax
- 7-17-1. Short title.
- ANNOTATIONS
- 7-17-2. Definitions.
- ANNOTATIONS
- 7-17-3. Repealed.
- ANNOTATIONS
- 7-17-4. Repealed.
- ANNOTATIONS
- 7-17-5. Imposition and rate of liquor excise tax.
- ANNOTATIONS
- 7-17-5.1. Repealed.
- ANNOTATIONS
- 7-17-6. Deduction; interstate sales; winegrower-to-winegrower transfers.
- ANNOTATIONS
- 7-17-7. Repealed.
- ANNOTATIONS
- 7-17-8. Repealed.
- ANNOTATIONS
- 7-17-9. Exemption; certain sales to or by instrumentalities of armed forces.
- 7-17-10. Date payment due.
- 7-17-11. Refund or credit of tax.
- ANNOTATIONS
- 7-17-12. Interpretation of act; administration and enforcement of tax.
- ANNOTATIONS
- ARTICLE 18 Electrical Energy Tax
- 7-18-1. Repealed.
- ANNOTATIONS
- 7-18-2. Repealed.
- ANNOTATIONS
- 7-18-3. Repealed.
- ANNOTATIONS
- 7-18-4. Repealed.
- ANNOTATIONS
- 7-18-5. Repealed.
- ANNOTATIONS
- 7-18-6. Repealed.
- ANNOTATIONS
- ARTICLE 18A Controlled Substance Tax
- 7-18A-1. Repealed.
- ANNOTATIONS
- 7-18A-2. Repealed.
- ANNOTATIONS
- 7-18A-3. Repealed.
- ANNOTATIONS
- 7-18A-4. Repealed.
- ANNOTATIONS
- 7-18A-5. Repealed.
- ANNOTATIONS
- 7-18A-6. Repealed.
- ANNOTATIONS
- 7-18A-7. Repealed.
- ANNOTATIONS
- ARTICLE 19 Supplemental Municipal Gross Receipts Tax
- 7-19-1. Repealed.
- ANNOTATIONS
- 7-19-2. Repealed.
- ANNOTATIONS
- 7-19-3. Repealed.
- ANNOTATIONS
- 7-19-4. Recompiled.
- ANNOTATIONS
- 7-19-4.1. Repealed.
- ANNOTATIONS
- 7-19-5. Repealed.
- ANNOTATIONS
- 7-19-6. Repealed.
- ANNOTATIONS
- 7-19-7. Repealed.
- ANNOTATIONS
- 7-19-8. Repealed.
- ANNOTATIONS
- 7-19-9. Repealed.
- ANNOTATIONS
- 7-19-10. Short title.
- 7-19-11. Definitions.
- ANNOTATIONS
- 7-19-12. Authorization to impose supplemental municipal gross receipts tax; authorization for issuance of supplemental municipal gross receipts bonds; election required.
- ANNOTATIONS
- 7-19-13. Ordinance must conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the division.
- ANNOTATIONS
- 7-19-14. Specific exemptions.
- ANNOTATIONS
- 7-19-15. Collection by department; transfer of proceeds; deductions.
- ANNOTATIONS
- 7-19-16. Interpretation of act; administration and enforcement of tax.
- ANNOTATIONS
- 7-19-17. Issuance of bonds; purposes.
- 7-19-17.1. Refunding bonds; authorization.
- ANNOTATIONS
- 7-19-18. Supplemental municipal gross receipts tax; use of proceeds; restriction.
- ANNOTATIONS
- ARTICLE 19A Special Municipal Gross Receipts Tax
- 7-19A-1. Repealed.
- ANNOTATIONS
- 7-19A-2. Repealed.
- ANNOTATIONS
- 7-19A-3. Repealed.
- ANNOTATIONS
- 7-19A-4. Repealed.
- ANNOTATIONS
- 7-19A-5. Repealed.
- ANNOTATIONS
- 7-19A-6. Repealed.
- ANNOTATIONS
- 7-19A-7. Repealed.
- ANNOTATIONS
- ARTICLE 19B Municipal Environmental Services Gross Receipts Tax
- 7-19B-1. Repealed.
- ANNOTATIONS
- 7-19B-2. Repealed.
- ANNOTATIONS
- 7-19B-3. Recompiled.
- ANNOTATIONS
- 7-19B-4. Repealed.
- ANNOTATIONS
- 7-19B-5. Repealed.
- ANNOTATIONS
- 7-19B-6. Repealed.
- ANNOTATIONS
- 7-19B-7. Repealed.
- ANNOTATIONS
- ARTICLE 19C Municipal Infrastructure Gross Receipts Tax
- 7-19C-1. Repealed.
- ANNOTATIONS
- 7-19C-2. Repealed.
- ANNOTATIONS
- 7-19C-3. Recompiled.
- ANNOTATIONS
- 7-19C-4. Repealed.
- ANNOTATIONS
- 7-19C-5. Repealed.
- ANNOTATIONS
- 7-19C-6. Repealed.
- ANNOTATIONS
- 7-19C-7. Repealed.
- ANNOTATIONS
- ARTICLE 19D Municipal Local Option Gross Receipts and Compensating Taxes
- 7-19D-1. Short title.
- ANNOTATIONS
- 7-19D-2. Definitions.
- ANNOTATIONS
- 7-19D-3. Effective date of ordinance.
- ANNOTATIONS
- 7-19D-4. Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.
- ANNOTATIONS
- 7-19D-5. Specific exemptions.
- ANNOTATIONS
- 7-19D-6. Copy of ordinance to be submitted to department.
- ANNOTATIONS
- 7-19D-7. Collection by department.
- ANNOTATIONS
- 7-19D-8. Interpretation of act; administration and enforcement of act.
- ANNOTATIONS
- 7-19D-9. Municipal gross receipts tax; authority to impose rate.
- ANNOTATIONS
- 7-19D-9.1. Municipal compensating tax. (Effective July 1, 2021.)
- ANNOTATIONS
- 7-19D-10. Repealed.
- ANNOTATIONS
- 7-19D-11. Repealed.
- ANNOTATIONS
- 7-19D-12. Repealed.
- ANNOTATIONS
- 7-19D-13. Repealed.
- ANNOTATIONS
- 7-19D-14. Quality of life gross receipts tax; authority to impose; ordinance requirements; use of revenue; election.
- ANNOTATIONS
- 7-19D-15. Municipal regional spaceport gross receipts tax; authority to impose; rate; election required.
- ANNOTATIONS
- 7-19D-16. Municipal higher education facilities gross receipts tax.
- ANNOTATIONS
- 7-19D-17. Federal water project gross receipts tax; authorization; use of revenue; referendum.
- ANNOTATIONS
- 7-19D-18. Repealed.
- ANNOTATIONS
- ARTICLE 20 County Gross Receipts Tax
- 7-20-1. Repealed.
- ANNOTATIONS
- 7-20-2. Repealed.
- ANNOTATIONS
- 7-20-3. Recompiled.
- ANNOTATIONS
- 7-20-3.1. Recompiled.
- ANNOTATIONS
- 7-20-4. Repealed.
- ANNOTATIONS
- 7-20-5. Recompiled.
- ANNOTATIONS
- 7-20-6. Repealed.
- ANNOTATIONS
- 7-20-7. Repealed.
- ANNOTATIONS
- 7-20-8. Recompiled.
- ANNOTATIONS
- 7-20-9. Repealed.
- ANNOTATIONS
- 7-20-10 to 7-20-18. Repealed.
- ANNOTATIONS
- 7-20-19. Repealed.
- ANNOTATIONS
- 7-20-20. Repealed.
- ANNOTATIONS
- 7-20-21. Recompiled.
- ANNOTATIONS
- 7-20-22. Repealed.
- ANNOTATIONS
- 7-20-23. Repealed.
- ANNOTATIONS
- 7-20-24. Repealed.
- ANNOTATIONS
- 7-20-25. Repealed.
- ANNOTATIONS
- 7-20-26. Recompiled.
- ANNOTATIONS
- ARTICLE 20A County Fire Protection Excise Tax
- 7-20A-1. Repealed.
- ANNOTATIONS
- 7-20A-2. Repealed.
- ANNOTATIONS
- 7-20A-3. Recompiled.
- ANNOTATIONS
- 7-20A-4. Repealed.
- ANNOTATIONS
- 7-20A-5. Repealed.
- ANNOTATIONS
- 7-20A-6. Repealed.
- ANNOTATIONS
- 7-20A-7. Repealed.
- ANNOTATIONS
- 7-20A-8. Recompiled.
- ANNOTATIONS
- 7-20A-9. Repealed.
- ANNOTATIONS
- ARTICLE 20B County Environmental Services Gross Receipts Tax
- 7-20B-1. Repealed.
- ANNOTATIONS
- 7-20B-2. Repealed.
- ANNOTATIONS
- 7-20B-3. Recompiled.
- ANNOTATIONS
- 7-20B-4. Repealed.
- ANNOTATIONS
- 7-20B-5. Repealed.
- ANNOTATIONS
- 7-20B-6. Repealed.
- ANNOTATIONS
- 7-20B-7. Repealed.
- ANNOTATIONS
- ARTICLE 20C Local Hospital Gross Receipts Tax
- 7-20C-1. Repealed.
- ANNOTATIONS
- 7-20C-2. Repealed.
- ANNOTATIONS
- 7-20C-3. Repealed.
- ANNOTATIONS
- 7-20C-4. Repealed.
- ANNOTATIONS
- 7-20C-5. Repealed.
- ANNOTATIONS
- 7-20C-6. Repealed.
- ANNOTATIONS
- 7-20C-7. Repealed.
- ANNOTATIONS
- 7-20C-8. Repealed.
- ANNOTATIONS
- 7-20C-9. Repealed.
- ANNOTATIONS
- 7-20C-9.1. Repealed.
- ANNOTATIONS
- 7-20C-10. Repealed.
- ANNOTATIONS
- 7-20C-11. Repealed.
- ANNOTATIONS
- 7-20C-12. Repealed.
- ANNOTATIONS
- 7-20C-13. Repealed.
- ANNOTATIONS
- 7-20C-14. Repealed.
- ANNOTATIONS
- 7-20C-15. Repealed.
- ANNOTATIONS
- 7-20C-16. Repealed.
- ANNOTATIONS
- 7-20C-17. Repealed.
- ANNOTATIONS
- ARTICLE 20D County Health Care Gross Receipts Tax
- 7-20D-1. Repealed.
- ANNOTATIONS
- 7-20D-2. Repealed.
- ANNOTATIONS
- 7-20D-3. Recompiled.
- ANNOTATIONS
- 7-20D-4. Repealed.
- ANNOTATIONS
- 7-20D-5. Repealed.
- ANNOTATIONS
- 7-20D-6. Repealed.
- ANNOTATIONS
- 7-20D-7. Repealed.
- ANNOTATIONS
- ARTICLE 20E County Local Option Gross Receipts and Compensating Taxes
- 7-20E-1. Short title.
- ANNOTATIONS
- 7-20E-2. Definitions.
- ANNOTATIONS
- 7-20E-3. Optional referendum selection; effective date of ordinance.
- ANNOTATIONS
- 7-20E-4. Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.
- ANNOTATIONS
- 7-20E-5. Specific exemptions. (Repealed effective July 1, 2021.)
- ANNOTATIONS
- 7-20E-6. Copy of ordinance to be submitted to department.
- ANNOTATIONS
- 7-20E-7. Collection by department.
- ANNOTATIONS
- 7-20E-8. Interpretation of act; administration and enforcement of act.
- ANNOTATIONS
- 7-20E-9. County gross receipts tax; authority to impose rate; county health care assistance fund requirements.
- ANNOTATIONS
- 7-20E-9.1. County compensating tax. (Effective July 1, 2021.)
- ANNOTATIONS
- 7-20E-10. Repealed.
- ANNOTATIONS
- 7-20E-11. Repealed.
- ANNOTATIONS
- 7-20E-12. Repealed.
- ANNOTATIONS
- 7-20E-12.1. County hospital emergency gross receipts tax; authority to impose; use of proceeds.
- ANNOTATIONS
- 7-20E-13. Special county hospital gross receipts tax; authority to impose; ordinance requirements.
- ANNOTATIONS
- 7-20E-14. Special county hospital gross receipts tax; use of proceeds.
- ANNOTATIONS
- 7-20E-15. Repealed.
- ANNOTATIONS
- 7-20E-16. Repealed.
- ANNOTATIONS
- 7-20E-17. Repealed.
- ANNOTATIONS
- 7-20E-18. County health care gross receipts tax; authority to impose rate.
- ANNOTATIONS
- 7-20E-19. Repealed.
- ANNOTATIONS
- 7-20E-20. County education gross receipts tax; authority to impose; rate; election; use of revenue.
- ANNOTATIONS
- 7-20E-21. Repealed.
- ANNOTATIONS
- 7-20E-22. County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election.
- ANNOTATIONS
- 7-20E-23. County regional transit gross receipts tax; authority to impose; rate; election required.
- ANNOTATIONS
- 7-20E-24. Repealed.
- ANNOTATIONS
- 7-20E-25. County regional spaceport gross receipts tax; authority to impose; rate; election required.
- ANNOTATIONS
- 7-20E-26. Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue.
- ANNOTATIONS
- 7-20E-27. Repealed.
- ANNOTATIONS
- 7-20E-28. Repealed.
- ANNOTATIONS
- ARTICLE 20F County Correctional Facility Gross Receipts Tax
- 7-20F-1. Repealed.
- ANNOTATIONS
- 7-20F-2. Repealed.
- ANNOTATIONS
- 7-20F-3. Repealed.
- ANNOTATIONS
- 7-20F-4. Repealed.
- ANNOTATIONS
- 7-20F-5. Repealed.
- ANNOTATIONS
- 7-20F-6. Repealed.
- ANNOTATIONS
- 7-20F-7. Repealed.
- ANNOTATIONS
- 7-20F-8. Repealed.
- ANNOTATIONS
- 7-20F-9. Repealed.
- ANNOTATIONS
- 7-20F-10. Repealed.
- ANNOTATIONS
- 7-20F-11. Repealed.
- ANNOTATIONS
- 7-20F-12. Repealed.
- ANNOTATIONS
- ARTICLE 21 County Sales Tax
- 7-21-1 to 7-21-7. Repealed.
- ANNOTATIONS
- ARTICLE 22 Occupational Licenses
- 7-22-1 to 7-22-14. Repealed.
- ANNOTATIONS
- ARTICLE 23 Exemption of Producers from Licenses
- 7-23-1. [Producers exempt from license or occupation tax; sellers of meat; keeping of hides; notification of intent to slaughter.]
- ANNOTATIONS
- 7-23-2. [Penalty for violation.]
- ARTICLE 24 Municipal and County Gross Receipts Tax on Liquor
- 7-24-1. License tax imposed by municipalities.
- ANNOTATIONS
- 7-24-2. License tax imposed by boards of county commissioners.
- ANNOTATIONS
- 7-24-3. [Payment of municipal or county tax required; closing establishment.]
- ANNOTATIONS
- 7-24-4. [License tax period; revocation or suspension of license; effect.]
- ANNOTATIONS
- 7-24-5. [Assignment and transfer of license; effect.]
- ANNOTATIONS
- 7-24-6. Repealed.
- ANNOTATIONS
- 7-24-7. Repealed.
- ANNOTATIONS
- 7-24-8. Short title.
- ANNOTATIONS
- 7-24-9. Definitions.
- ANNOTATIONS
- 7-24-10. Authorization to impose local liquor excise tax; rate; use of proceeds; election required.
- ANNOTATIONS
- 7-24-10.1. Use of tax proceeds; local liquor excise tax committee; joint powers agreement; community participation.
- ANNOTATIONS
- 7-24-11. Date payment due.
- ANNOTATIONS
- 7-24-12. Exemption.
- ANNOTATIONS
- 7-24-13. Exemption; purchases for resale.
- ANNOTATIONS
- 7-24-14. Refund or credit of tax.
- ANNOTATIONS
- 7-24-15. Administrative charge.
- ANNOTATIONS
- 7-24-16. Interpretation of act; administration and enforcement of the tax.
- ANNOTATIONS
- ARTICLE 24A County and Municipal Gasoline Tax
- 7-24A-1. Short title.
- ANNOTATIONS
- 7-24A-2. Definitions.
- ANNOTATIONS
- 7-24A-3. Use of proceeds.
- ANNOTATIONS
- 7-24A-4. Limitations on power.
- ANNOTATIONS
- 7-24A-5. County gasoline tax; authorization; imposition; rate.
- ANNOTATIONS
- 7-24A-6. County gasoline tax; procedure for adoption of ordinance; election.
- ANNOTATIONS
- 7-24A-6.1. County-wide gasoline tax; authorization; imposition; rate; election.
- ANNOTATIONS
- 7-24A-7. Ordinance must conform to certain provisions of the Gasoline Tax Act.
- ANNOTATIONS
- 7-24A-7.1. Registration required.
- ANNOTATIONS
- 7-24A-8. Collection of county gasoline tax.
- ANNOTATIONS
- 7-24A-9. Repealed.
- ANNOTATIONS
- 7-24A-10. Municipal gasoline tax; authorization; imposition; rate.
- ANNOTATIONS
- 7-24A-11. Municipal gasoline tax; procedure for adoption of ordinance; election.
- ANNOTATIONS
- 7-24A-12. Collection of municipal gasoline tax.
- ANNOTATIONS
- 7-24A-13. Repealed.
- ANNOTATIONS
- 7-24A-14. Bond ordinance.
- ANNOTATIONS
- 7-24A-15. Terms of bonds.
- 7-24A-16. Sale of bonds.
- 7-24A-17. Construction.
- ANNOTATIONS
- 7-24A-18. Additional security.
- ANNOTATIONS
- 7-24A-19. Foreclosure.
- ANNOTATIONS
- 7-24A-20. Legal investments.
- ANNOTATIONS
- 7-24A-21. Joint election.
- ARTICLE 24B Special County Hospital Gasoline Tax
- 7-24B-1. Repealed.
- ANNOTATIONS
- 7-24B-2. Repealed.
- ANNOTATIONS
- 7-24B-3. Repealed.
- ANNOTATIONS
- 7-24B-4. Repealed.
- ANNOTATIONS
- 7-24B-5. Repealed.
- ANNOTATIONS
- 7-24B-5.1. Repealed.
- ANNOTATIONS
- 7-24B-6. Repealed.
- ANNOTATIONS
- 7-24B-7. Repealed.
- ANNOTATIONS
- 7-24B-8. Repealed.
- ANNOTATIONS
- 7-24B-9. Repealed.
- ANNOTATIONS
- 7-24B-10. Repealed.
- ANNOTATIONS
- ARTICLE 25 Resources Excise Tax
- 7-25-1. Short title.
- ANNOTATIONS
- 7-25-2. Purpose.
- ANNOTATIONS
- 7-25-3. Definitions.
- ANNOTATIONS
- 7-25-4. Rate and measure of tax; denomination as "resources tax".
- ANNOTATIONS
- 7-25-5. Rate and measure of tax; denomination as "processors tax".
- ANNOTATIONS
- 7-25-6. Rate and measure of tax; denomination as "service tax".
- ANNOTATIONS
- 7-25-7. Exemption; resources tax.
- ANNOTATIONS
- 7-25-8. Sales of natural resources subject to Gross Receipts and Compensating Tax Act.
- ANNOTATIONS
- 7-25-9. Date payment due.
- ANNOTATIONS
- ARTICLE 26 Severance Tax
- 7-26-1. Short title.
- ANNOTATIONS
- 7-26-2. Definitions.
- ANNOTATIONS
- 7-26-3. Imposition of tax; denomination as "severance tax".
- ANNOTATIONS
- 7-26-4. Determination of taxable value of natural resources.
- ANNOTATIONS
- 7-26-5. Tax rates on severed natural resources except coal and uranium.
- ANNOTATIONS
- 7-26-6. Severance tax on coal; surtax.
- ANNOTATIONS
- 7-26-6.1. Repealed.
- ANNOTATIONS
- 7-26-6.2. Coal surtax exemption; qualification requirements.
- ANNOTATIONS
- 7-26-7. Severance tax on uranium.
- ANNOTATIONS
- 7-26-7.1. Repealed.
- ANNOTATIONS
- 7-26-8. Date payment of tax due.
- ANNOTATIONS
- 7-26-9. Repealed.
- ANNOTATIONS
- 7-26-10. Repealed.
- ANNOTATIONS
- 7-26-11. Repealed.
- ANNOTATIONS
- ARTICLE 27 Severance Tax Bonding Act
- 7-27-1. Short title.
- ANNOTATIONS
- 7-27-2. Severance tax bonding fund created.
- ANNOTATIONS
- 7-27-3. Severance tax permanent fund created.
- ANNOTATIONS
- 7-27-3.1. Transfer of investment powers.
- ANNOTATIONS
- 7-27-3.2. Definition.
- ANNOTATIONS
- 7-27-3.3. Severance tax permanent fund; annual distributions.
- ANNOTATIONS
- 7-27-4. Repealed.
- ANNOTATIONS
- 7-27-5. Investment of severance tax permanent fund.
- ANNOTATIONS
- 7-27-5.1. Repealed.
- ANNOTATIONS
- 7-27-5.2. Repealed.
- ANNOTATIONS
- 7-27-5.3. Conventional mortgage pass-through securities.
- ANNOTATIONS
- 7-27-5.4. New Mexico business investments.
- ANNOTATIONS
- 7-27-5.5. Educational loan notes.
- ANNOTATIONS
- 7-27-5.6. Repealed.
- ANNOTATIONS
- 7-27-5.7. Repealed.
- ANNOTATIONS
- 7-27-5.8. Repealed.
- ANNOTATIONS
- 7-27-5.9. Repealed.
- ANNOTATIONS
- 7-27-5.10. Repealed.
- ANNOTATIONS
- 7-27-5.11. Repealed.
- ANNOTATIONS
- 7-27-5.12. Repealed.
- ANNOTATIONS
- 7-27-5.13. Educational institution research and development facilities revenue bonds.
- ANNOTATIONS
- 7-27-5.14. Findings and purpose.
- ANNOTATIONS
- 7-27-5.15. New Mexico private equity funds and New Mexico business investments.
- ANNOTATIONS
- 7-27-5.16. Repealed.
- ANNOTATIONS
- 7-27-5.17. Employers mutual company revenue bonds.
- ANNOTATIONS
- 7-27-5.18. Purpose.
- ANNOTATIONS
- 7-27-5.19. Deposits in New Mexico financial institutions; limitations.
- ANNOTATIONS
- 7-27-5.20. Deposits in New Mexico credit unions.
- ANNOTATIONS
- 7-27-5.21. New Mexico lottery revenue bonds.
- ANNOTATIONS
- 7-27-5.22. Severance tax permanent fund; investment in obligations issued under Section
- ANNOTATIONS
- 7-27-5.23. Repealed.
- ANNOTATIONS
- 7-27-5.24. Severance tax permanent fund; investment in obligations issued for state capitol buildings and renovations.
- ANNOTATIONS
- 7-27-5.25. Repealed.
- ANNOTATIONS
- 7-27-5.26. Investment in films to be produced in New Mexico.
- ANNOTATIONS
- 7-27-6. Severance tax bonding fund pledged.
- ANNOTATIONS
- 7-27-7. Special income to retire bonds.
- ANNOTATIONS
- 7-27-8. Transfer of money to severance tax permanent fund.
- 7-27-9. Bonds to be known as severance tax bonds and supplemental severance tax bonds.
- ANNOTATIONS
- 7-27-10. State board of finance shall issue bonds.
- ANNOTATIONS
- 7-27-10.1. Transfer to severance tax permanent fund before determining bonding capacity; authorization for severance tax bonds; priority for water projects and tribal infrastructure projects.
- ANNOTATIONS
- 7-27-11. Authority to refund bonds.
- ANNOTATIONS
- 7-27-11.1. Repealed.
- ANNOTATIONS
- 7-27-12. When severance tax bonds to be issued.
- ANNOTATIONS
- 7-27-12.1. Severance tax bonds; purpose for which issued; appropriation of proceeds.
- ANNOTATIONS
- 7-27-12.2. Supplemental severance tax bonds; public school capital outlay and other projects.
- ANNOTATIONS
- 7-27-12.3. Administration of certain bond proceeds appropriated to the public school capital outlay fund.
- ANNOTATIONS
- 7-27-12.4. Authorization for severance tax bonds for severance tax transportation fund; appropriation of proceeds.
- ANNOTATIONS
- 7-27-12.5. Authorization for severance tax bonds; priority for infrastructure projects for colonias.
- ANNOTATIONS
- 7-27-13. Reserved.
- 7-27-14. Amount of tax; security for bonds.
- ANNOTATIONS
- 7-27-15. Majority approval necessary for board action.
- ANNOTATIONS
- 7-27-16. Form of bonds.
- ANNOTATIONS
- 7-27-17. Execution of bonds.
- ANNOTATIONS
- 7-27-18. Procedure for sale of bonds.
- ANNOTATIONS
- 7-27-19. Severance tax bonds and supplemental severance tax bonds legal investments.
- ANNOTATIONS
- 7-27-20. Expenses paid from severance tax bonding fund.
- ANNOTATIONS
- 7-27-21. Treasurer to make bond payments and keep records.
- ANNOTATIONS
- 7-27-22. Severance tax bonding act to be full authority for issuance of bonds.
- ANNOTATIONS
- 7-27-23. Suit may be brought to compel performance of officers.
- ANNOTATIONS
- 7-27-24. Bonds tax free.
- ANNOTATIONS
- 7-27-25. No impairment of obligation of contract.
- ANNOTATIONS
- 7-27-26. Severance tax bonding fund continued.
- ANNOTATIONS
- 7-27-27. Purpose and intent.
- ANNOTATIONS
- 7-27-28. Repealed.
- ANNOTATIONS
- 7-27-29. Repealed.
- ANNOTATIONS
- 7-27-30. Repealed.
- ANNOTATIONS
- 7-27-31. Severance tax income bond retirement fund created.
- ANNOTATIONS
- 7-27-32. Severance tax income bond retirement fund pledged.
- ANNOTATIONS
- 7-27-33. Repealed.
- ANNOTATIONS
- 7-27-34. Repealed.
- ANNOTATIONS
- 7-27-35. Repealed.
- ANNOTATIONS
- 7-27-36. Repealed.
- ANNOTATIONS
- 7-27-37. Repealed.
- ANNOTATIONS
- 7-27-38. Repealed.
- ANNOTATIONS
- 7-27-39. Repealed.
- ANNOTATIONS
- 7-27-40. Repealed.
- ANNOTATIONS
- 7-27-41. Repealed.
- ANNOTATIONS
- 7-27-42. Severance tax income bonds; legal investments.
- 7-27-43. Expenses paid from severance tax income bond retirement fund.
- 7-27-44. Treasurer to make bond payments and keep records.
- 7-27-45. Repealed.
- ANNOTATIONS
- 7-27-46. Suit may be brought to compel performance of officers.
- ANNOTATIONS
- 7-27-47. Bonds tax-free.
- 7-27-48. Temporary provision; no impairment of obligation of contract.
- ANNOTATIONS
- Appendix to Article 27
- ARTICLE 28 Oil and Gas Accounting
- 7-28-1 to 7-28-13. Repealed.
- ANNOTATIONS
- ARTICLE 29 Oil and Gas Severance Tax
- 7-29-1. Title.
- ANNOTATIONS
- 7-29-2. Definitions.
- ANNOTATIONS
- 7-29-3. Repealed.
- ANNOTATIONS
- 7-29-4. Oil and gas severance tax imposed; collection; interest owner's liability to state; Indian liability.
- ANNOTATIONS
- 7-29-4.1. Taxable value; method of determining.
- ANNOTATIONS
- 7-29-4.2. Value may be determined by department; standard.
- ANNOTATIONS
- 7-29-4.3. Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.
- ANNOTATIONS
- 7-29-4.4. Repealed.
- ANNOTATIONS
- 7-29-4.5. Repealed.
- ANNOTATIONS
- 7-29-4.6. Repealed.
- ANNOTATIONS
- 7-29-4.7. Repealed.
- ANNOTATIONS
- 7-29-5. Products on which tax has been levied; regulation by commission.
- ANNOTATIONS
- 7-29-6. Operator or purchaser to withhold interest owner's tax; commission may require withholding of tax; tax withheld to be remitted to the state; operator or purchaser to be reimbursed.
- ANNOTATIONS
- 7-29-7. Operator's report; tax remittance; additional information.
- 7-29-8. Purchaser's report; tax remittance; additional information.
- ANNOTATIONS
- 7-29-9 to 7-29-22. Repealed.
- ANNOTATIONS
- 7-29-23. Advance payment required.
- ARTICLE 29A Enhanced Oil Recovery
- 7-29A-1. Short title.
- ANNOTATIONS
- 7-29A-2. Definitions.
- 7-29A-3. Procedures for qualifying for the recovered oil tax rate.
- ANNOTATIONS
- 7-29A-4. Notification to the secretary of taxation and revenue; duties of the secretary.
- 7-29A-5. Secretary of taxation and revenue approval; refund.
- ANNOTATIONS
- ARTICLE 29B Natural Gas and Crude Oil Production Incentives
- 7-29B-1. Short title.
- 7-29B-2. Definitions.
- ANNOTATIONS
- 7-29B-3. Approval of production restoration projects, well workover projects and stripper well properties.
- ANNOTATIONS
- 7-29B-4. Application procedures; certification of approval; rules; administration.
- ANNOTATIONS
- 7-29B-5. Notice to secretary of taxation and revenue.
- ANNOTATIONS
- 7-29B-6. Qualification for production restoration incentive tax exemption and well workover and stripper well property incentive tax rate; secretary of taxation and revenue approval; refund.
- ANNOTATIONS
- ARTICLE 29C Intergovernmental Tax Credits
- 7-29C-1. Intergovernmental tax credits.
- ANNOTATIONS
- 7-29C-2. Intergovernmental tax credit; severance tax on coal.
- ANNOTATIONS
- ARTICLE 30 Oil and Gas Conservation Tax
- 7-30-1. Title.
- ANNOTATIONS
- 7-30-2. Definitions.
- ANNOTATIONS
- 7-30-3. Repealed.
- ANNOTATIONS
- 7-30-4. Oil and gas conservation tax levied; collected by department; rate; interest owner's liability to state; Indian liability.
- ANNOTATIONS
- 7-30-5. Taxable value; method of determining.
- ANNOTATIONS
- 7-30-6. Value may be determined by department; standard.
- ANNOTATIONS
- 7-30-7. Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.
- 7-30-8. Products on which tax has been levied; regulation by department.
- ANNOTATIONS
- 7-30-9. Operator or purchaser to withhold interest owner's tax; department may require withholding of tax; tax withheld to be remitted to the state; operator or purchaser to be reimbursed.
- ANNOTATIONS
- 7-30-10. Operator's report; tax remittance; additional information.
- ANNOTATIONS
- 7-30-11. Purchaser's report; tax remittance; additional information.
- ANNOTATIONS
- 7-30-12. Repealed.
- ANNOTATIONS
- 7-30-13. Repealed.
- ANNOTATIONS
- 7-30-14. Recompiled.
- ANNOTATIONS
- 7-30-15. Repealed.
- ANNOTATIONS
- 7-30-16. Repealed.
- ANNOTATIONS
- 7-30-17. Repealed.
- ANNOTATIONS
- 7-30-18. Repealed.
- ANNOTATIONS
- 7-30-19. Repealed.
- ANNOTATIONS
- 7-30-20. Repealed.
- ANNOTATIONS
- 7-30-21. Repealed.
- ANNOTATIONS
- 7-30-22. Repealed.
- ANNOTATIONS
- 7-30-23. Repealed.
- ANNOTATIONS
- 7-30-24. Repealed.
- ANNOTATIONS
- 7-30-25. Repealed.
- ANNOTATIONS
- 7-30-26. Repealed.
- ANNOTATIONS
- 7-30-27. Advance payment required.
- ARTICLE 31 Oil and Gas Emergency School Tax
- 7-31-1. Title.
- ANNOTATIONS
- 7-31-2. Definitions.
- ANNOTATIONS
- 7-31-3. Repealed.
- ANNOTATIONS
- 7-31-4. Privilege tax levied; collected by department; rate; interest owner's liability to state; Indian liability.
- ANNOTATIONS
- 7-31-5. Taxable value; method of determining.
- 7-31-6. Value may be determined by commission; standard.
- ANNOTATIONS
- 7-31-7. Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.
- 7-31-8. Products on which tax has been levied; regulation by commission.
- ANNOTATIONS
- 7-31-9. Operator or purchaser to withhold interest owner's tax; commission may require withholding of tax; tax withheld to be remitted to the state; operator or purchaser to be reimbursed.
- ANNOTATIONS
- 7-31-10. Operator's report; tax remittance; additional information.
- ANNOTATIONS
- 7-31-10.1. Repealed.
- ANNOTATIONS
- 7-31-11. Purchaser's report; tax remittance; additional information.
- ANNOTATIONS
- 7-31-12. Repealed.
- ANNOTATIONS
- 7-31-13. Repealed.
- ANNOTATIONS
- 7-31-14. Repealed.
- ANNOTATIONS
- 7-31-15. Repealed.
- ANNOTATIONS
- 7-31-16. Repealed.
- ANNOTATIONS
- 7-31-17. Repealed.
- ANNOTATIONS
- 7-31-18. Repealed.
- ANNOTATIONS
- 7-31-19. Repealed.
- ANNOTATIONS
- 7-31-20. Repealed.
- ANNOTATIONS
- 7-31-21. Repealed.
- ANNOTATIONS
- 7-31-22. Repealed.
- ANNOTATIONS
- 7-31-23. Repealed.
- ANNOTATIONS
- 7-31-24. Repealed.
- ANNOTATIONS
- 7-31-25. Repealed.
- ANNOTATIONS
- 7-31-26. Advance payment required.
- 7-31-27. Jicarilla Apache tribal capital improvements tax credit.
- ANNOTATIONS
- ARTICLE 32 Oil and Gas Ad Valorem Production Tax
- 7-32-1. Title.
- ANNOTATIONS
- 7-32-2. Definitions.
- ANNOTATIONS
- 7-32-3. Repealed.
- ANNOTATIONS
- 7-32-4. Ad valorem tax levied; collected by division; rate; interest owner's liability to state; Indian liability.
- ANNOTATIONS
- 7-32-5. Assessed value; method of determining.
- ANNOTATIONS
- 7-32-6. Value may be determined by commission; standard.
- ANNOTATIONS
- 7-32-7. Price increase subject to approval of agency of United States of America, state of New Mexico or court; refund.
- 7-32-8. Products on which tax has been levied; regulation by commission.
- ANNOTATIONS
- 7-32-9. Operator or purchaser to withhold interest owner's tax; commission may require withholding of tax; tax withheld to be remitted to the state; operator or purchaser to be reimbursed.
- ANNOTATIONS
- 7-32-10. Operator's report; tax remittance; additional information.
- ANNOTATIONS
- 7-32-11. Purchaser's report; tax remittance; additional information.
- ANNOTATIONS
- 7-32-12. Repealed.
- ANNOTATIONS
- 7-32-13. Division shall prepare schedules and forward to assessors; assessor shall deliver schedule to treasurer.
- ANNOTATIONS
- 7-32-14. Monthly report to department of finance and administration; remittance to state and county treasurers; state and county treasurers may distribute funds.
- ANNOTATIONS
- 7-32-15. Determination of assessed values for taxing districts.
- ANNOTATIONS
- 7-32-16. Repealed.
- ANNOTATIONS
- 7-32-17. Repealed.
- ANNOTATIONS
- 7-32-18. Repealed.
- ANNOTATIONS
- 7-32-19. Repealed.
- ANNOTATIONS
- 7-32-20. Repealed.
- ANNOTATIONS
- 7-32-21. Repealed.
- ANNOTATIONS
- 7-32-22. Repealed.
- ANNOTATIONS
- 7-32-23. Repealed.
- ANNOTATIONS
- 7-32-24. Repealed.
- ANNOTATIONS
- 7-32-25. Repealed.
- ANNOTATIONS
- 7-32-26. Repealed.
- ANNOTATIONS
- 7-32-27. Repealed.
- ANNOTATIONS
- 7-32-28. Advance payment required.
- ARTICLE 33 Natural Gas Processors Tax
- 7-33-1. Short title.
- ANNOTATIONS
- 7-33-2. Definitions.
- ANNOTATIONS
- 7-33-3. Repealed.
- ANNOTATIONS
- 7-33-4. Privilege tax levied; collected by department; rate.
- ANNOTATIONS
- 7-33-5. Repealed.
- ANNOTATIONS
- 7-33-6. Refund.
- ANNOTATIONS
- 7-33-7. Natural gas on which tax has been levied; regulation by department.
- ANNOTATIONS
- 7-33-8. Tax return; tax remittance; additional information.
- ANNOTATIONS
- 7-33-9. Repealed.
- ANNOTATIONS
- 7-33-10. Repealed.
- ANNOTATIONS
- 7-33-11. Repealed.
- ANNOTATIONS
- 7-33-12. Repealed.
- ANNOTATIONS
- 7-33-13. Repealed.
- ANNOTATIONS
- 7-33-14. Repealed.
- ANNOTATIONS
- 7-33-15. Repealed.
- ANNOTATIONS
- 7-33-16. Repealed.
- ANNOTATIONS
- 7-33-17. Repealed.
- ANNOTATIONS
- 7-33-18. Repealed.
- ANNOTATIONS
- 7-33-19. Repealed.
- ANNOTATIONS
- 7-33-20. Repealed.
- ANNOTATIONS
- 7-33-21. Repealed.
- ANNOTATIONS
- 7-33-22. Repealed.
- ANNOTATIONS
- ARTICLE 34 Oil and Gas Production Equipment Ad Valorem Tax
- 7-34-1. Short title.
- ANNOTATIONS
- 7-34-2. Definitions.
- ANNOTATIONS
- 7-34-3. Method of determining assessed value.
- ANNOTATIONS
- 7-34-4. Ad valorem tax levied.
- ANNOTATIONS
- 7-34-5. Oil and gas production equipment ad valorem tax to be exclusive measure of ad valorem tax liability.
- ANNOTATIONS
- 7-34-6. Tax statement; tax due date.
- ANNOTATIONS
- 7-34-7. Commission shall report to county; tax roll.
- ANNOTATIONS
- 7-34-8. Repealed.
- ANNOTATIONS
- 7-34-9. Monthly report to department of finance and administration; remittances to state and county treasurers; state and county treasurers may distribute funds.
- ANNOTATIONS
- 7-34-10. Repealed.
- ANNOTATIONS
- 7-34-11. Repealed.
- ANNOTATIONS
- 7-34-12. Repealed.
- ANNOTATIONS
- 7-34-13. Repealed.
- ANNOTATIONS
- 7-34-14. Repealed.
- ANNOTATIONS
- 7-34-15. Repealed.
- ANNOTATIONS
- 7-34-16. Repealed.
- ANNOTATIONS
- 7-34-17. Repealed.
- ANNOTATIONS
- 7-34-18. Repealed.
- ANNOTATIONS
- 7-34-19. Repealed.
- ANNOTATIONS
- 7-34-20. Repealed.
- ANNOTATIONS
- ARTICLE 35 Property Tax
- 7-35-1. Short title.
- ANNOTATIONS
- 7-35-2. Definitions.
- ANNOTATIONS
- 7-35-2.1. Additional definition.
- 7-35-3. Director's supervisory power over county assessors; duty to evaluate performance and provide technical assistance; property valuation fund created.
- ANNOTATIONS
- 7-35-4. Department to provide manuals and other materials.
- 7-35-5. Training programs; attendance by assessor.
- ANNOTATIONS
- 7-35-6. Suspension of county assessor's functions; department's performance of county assessor's functions.
- ANNOTATIONS
- 7-35-7. Suspension of county treasurer's functions; department of finance and administration's performance of county treasurer's functions.
- 7-35-8. Authority for director to reduce amount required to be reimbursed to department by counties for services provided by department.
- 7-35-9. Repealed.
- ANNOTATIONS
- 7-35-10. Division to furnish valuation services to state agencies and political subdivisions of the state.
- ARTICLE 36 Valuation of Property
- 7-36-1. Provisions for valuation of property; applicability.
- ANNOTATIONS
- 7-36-2. Allocation of responsibility for valuation and determining classification of property for property taxation purposes; county assessor and department.
- ANNOTATIONS
- 7-36-2.1. Classification of property.
- ANNOTATIONS
- 7-36-3. Industrial revenue bond, pollution control bond, economic development bond and regional air center special economic district bond project property; health-related equipment; tax status.
- ANNOTATIONS
- 7-36-3.1. Metropolitan redevelopment property; tax status of lessee's interests.
- ANNOTATIONS
- 7-36-3.2. Enterprise zone property; tax status of lessee's interests.
- ANNOTATIONS
- 7-36-4. Fractional property interests; definitions; taxation and valuation of fractional interests.
- ANNOTATIONS
- 7-36-5. Repealed.
- ANNOTATIONS
- 7-36-6. Repealed.
- ANNOTATIONS
- 7-36-7. Property subject to valuation for property taxation purposes.
- ANNOTATIONS
- 7-36-8. Tangible personal property exempt from property tax; exceptions.
- ANNOTATIONS
- 7-36-9. Repealed.
- ANNOTATIONS
- 7-36-10. Repealed.
- ANNOTATIONS
- 7-36-11. Reserved.
- 7-36-12. Repealed.
- ANNOTATIONS
- 7-36-13. Repealed.
- ANNOTATIONS
- 7-36-14. Taxable situs; allocation of value of property.
- ANNOTATIONS
- 7-36-15. Methods of valuation for property taxation purposes; general provisions.
- ANNOTATIONS
- I. GENERAL CONSIDERATION.
- II. MARKET VALUE.
- A. IN GENERAL.
- B. COMPARABLE SALES METHOD.
- C. INCOME OR COST METHOD.
- III. EVIDENCE.
- 7-36-16. Responsibility of county assessors to determine and maintain current and correct values of property.
- ANNOTATIONS
- 7-36-17. Repealed.
- ANNOTATIONS
- 7-36-18. Collection and publication of property valuation data.
- 7-36-19. Valuation of major industrial and commercial properties; specialists' services furnished to county assessor by department.
- ANNOTATIONS
- 7-36-20. Special method of valuation; land used primarily for agricultural purposes.
- ANNOTATIONS
- 7-36-21. Special method of valuation; livestock.
- ANNOTATIONS
- 7-36-21.1. Repealed.
- ANNOTATIONS
- 7-36-21.2. Limitation on increases in valuation of residential property.
- ANNOTATIONS
- 7-36-21.3. Limitation on increase in value for single-family dwellings occupied by low-income owners who are sixty-five years of age or older or disable; requirements; penalties.
- ANNOTATIONS
- 7-36-22. Mineral property; definitions and classifications for valuation purposes.
- ANNOTATIONS
- 7-36-23. Special method of valuation; mineral property and property used in connection with mineral property; exception for potash and uranium mineral property and property used in connection with potash and uranium mineral property.
- ANNOTATIONS
- 7-36-24. Special method of valuation; mineral property and property used in connection with mineral property when the primary production from the mineral property is potash.
- ANNOTATIONS
- 7-36-25. Special method of valuation; mineral property and property used in connection with mineral property when the primary production from the mineral property is uranium.
- ANNOTATIONS
- 7-36-26. Special method of valuation; manufactured homes.
- ANNOTATIONS
- 7-36-27. Special method of valuation; pipelines, tanks, sales meters and plants used in the processing, gathering, transmission, storage, measurement or distribution of oil, natural gas, carbon dioxide or liquid hydrocarbons.
- ANNOTATIONS
- 7-36-28. Special method of valuation; pipelines, tanks, collection systems, meters, plants and hydrants used in the collection, transmission, storage, treatment, discharge, measurement or distribution of water or wastewater.
- ANNOTATIONS
- 7-36-29. Special method of valuation; property used for the generation, transmission or distribution of electric power or energy.
- ANNOTATIONS
- 7-36-30. Special methods of valuation; property that is part of a communications system.
- ANNOTATIONS
- 7-36-31. Special method of valuation; operating railroad property.
- ANNOTATIONS
- 7-36-32. Special method of valuation; commercial aircraft.
- ANNOTATIONS
- 7-36-33. Special method of valuation; certain industrial and commercial personal property.
- ANNOTATIONS
- ARTICLE 37 Imposition of Property Tax
- 7-37-1. Provisions for imposition of tax; applicability.
- ANNOTATIONS
- 7-37-2. Imposition of the tax.
- 7-37-3. Tax ratio established.
- 7-37-4. Head-of-family exemption.
- ANNOTATIONS
- 7-37-5. Veteran exemption.
- ANNOTATIONS
- 7-37-5.1. Disabled veteran exemption.
- ANNOTATIONS
- 7-37-5.2. Deleted.
- ANNOTATIONS
- 7-37-5.3. Veterans' organization exemption.
- ANNOTATIONS
- 7-37-5.4. Property owned by a disabled veteran is exempt from a special benefit assessment.
- ANNOTATIONS
- 7-37-6. Rate of tax cumulative; determination; governmental units' entitlement to tax.
- ANNOTATIONS
- 7-37-7. Tax rates authorized; limitations.
- ANNOTATIONS
- 7-37-7.1. Additional limitations on property tax rates.
- ANNOTATIONS
- 7-37-8. School tax rates.
- ANNOTATIONS
- ARTICLE 38 Administration and Enforcement of Property Taxes
- 7-38-1. Applicability.
- ANNOTATIONS
- 7-38-2. Investigative authority and powers.
- ANNOTATIONS
- 7-38-3. Information reports.
- 7-38-4. Confidentiality of information.
- ANNOTATIONS
- 7-38-5. Repealed.
- ANNOTATIONS
- 7-38-6. Presumption of correctness.
- ANNOTATIONS
- 7-38-7. Valuation date.
- ANNOTATIONS
- 7-38-7.1. Valuation date; tangible personal property; construction contractors.
- ANNOTATIONS
- 7-38-8. Reporting of property for valuation; penalties for failure to report.
- ANNOTATIONS
- 7-38-8.1. Division to adopt regulations to require reporting of exempt property.
- ANNOTATIONS
- 7-38-9. Description of property for property taxation purposes.
- ANNOTATIONS
- 7-38-10. Department may insure compliance with mapping and description of real property regulations by departmental installation of required system; reimbursement by county of costs incurred.
- ANNOTATIONS
- 7-38-11. Property reported in the wrong county.
- 7-38-12. Property transfers; copies of documents to be furnished to assessor; penalty for violation.
- 7-38-12.1. Residential property transfers; affidavit to be filed with assessor.
- ANNOTATIONS
- 7-38-12.2. Penalties.
- ANNOTATIONS
- 7-38-13. Statement of decrease in value of property subject to local valuation.
- ANNOTATIONS
- 7-38-14. Tabulation of construction permits; information required to be furnished to county assessors.
- 7-38-15. Information on real property sold, purchased, contracted to be sold or purchased, or exchanged by governmental bodies to be sent to or obtained by the department; department to compile and send information to county assessors.
- 7-38-16. Condemnation proceedings; duty of condemning authority to notify county assessor.
- ANNOTATIONS
- 7-38-17. Claiming exemptions; requirements; penalties.
- ANNOTATIONS
- 7-38-17.1. Presumption of nonresidential classification; declaration of residential classification.
- ANNOTATIONS
- 7-38-18. Publication of notice of certain provisions relating to reporting property for valuation and claiming of exemptions.
- ANNOTATIONS
- 7-38-19. Valuation records.
- ANNOTATIONS
- 7-38-20. County assessor and department to mail notices of valuation.
- ANNOTATIONS
- 7-38-20.1. Temporary provision; additional instructions to assessors and treasurers; special requirements for 2004 veteran exemption; newly eligible veterans.
- ANNOTATIONS
- 7-38-21. Protests; election of remedies.
- ANNOTATIONS
- 7-38-22. Protesting values, classification, allocation of values and denial of exemption determined by the division.
- ANNOTATIONS
- 7-38-23. Protest hearings; verbatim record; action by hearing officer; time limitations.
- ANNOTATIONS
- 7-38-24. Protesting values, classification, allocation of values and denial of exemption or limitation on increase in value determined by the county assessor.
- ANNOTATIONS
- 7-38-25. County valuation protests boards; creation; duties; funding.
- ANNOTATIONS
- 7-38-26. Scheduling of protest hearings.
- 7-38-27. Protest hearings; verbatim record; action by county valuation protests board; time limitations.
- ANNOTATIONS
- 7-38-28. Appeals from orders of the hearing officer or county valuation protests boards.
- ANNOTATIONS
- 7-38-29. Retention of hearing records.
- 7-38-30. Department to allocate and certify valuations to county assessors.
- 7-38-31. County assessor to certify net taxable values to the department.
- 7-38-32. Department to prepare a compilation of net taxable values to be used for budget making and rate setting.
- 7-38-33. Department of finance and administration to set tax rates.
- ANNOTATIONS
- 7-38-34. Board of county commissioners to order imposition of the tax.
- 7-38-35. Preparation of property tax schedule by assessor.
- ANNOTATIONS
- 7-38-36. Preparation and mailing of property tax bills.
- ANNOTATIONS
- 7-38-36.1. Administrative fee to be charged if property tax is less than five dollars ($5.00).
- 7-38-36.2. Procedures to delay the mailing of property tax bills for counties for which a property tax levy is imposed at the November 2019 or 2021 regular local election to put the question of imposing or renewing a levy before the voters.
- ANNOTATIONS
- 7-38-37. Contents of property tax bill.
- ANNOTATIONS
- 7-38-38. Payment of property taxes; installment due dates; refund in cases of overpayments.
- ANNOTATIONS
- 7-38-38.1. Recipients of revenue produced through ad valorem levies required to pay counties administrative charge to offset collection costs.
- ANNOTATIONS
- 7-38-38.2. Prepayment of certain property tax installments; resolution by board of county commissioners.
- 7-38-38.3. Optional prepayment of property taxes in monthly payments.
- ANNOTATIONS
- 7-38-39. Protesting values; claim for refund.
- ANNOTATIONS
- 7-38-40. Claims for refund; civil action.
- ANNOTATIONS
- 7-38-41. Protested property taxes; suspense fund; refunds; interest.
- ANNOTATIONS
- 7-38-42. Collection and receipt of and accounting for property taxes; application of receipts to delinquent taxes.
- ANNOTATIONS
- 7-38-43. Distribution of receipts from collected property taxes, penalties and interest.
- ANNOTATIONS
- 7-38-44. Special procedures for administration of taxes on personal property when probable removal of property from state will jeopardize collection of taxes.
- 7-38-44.1. Special procedures for administration of taxes on real property divided or combined.
- ANNOTATIONS
- 7-38-45. Special provisions relating to administration of taxes on livestock.
- ANNOTATIONS
- 7-38-46. Delinquent property taxes.
- 7-38-47. Property taxes are personal obligation of owner of property.
- ANNOTATIONS
- 7-38-48. Property taxes are a lien against real property from January 1; priorities; continuance of taxing process.
- ANNOTATIONS
- 7-38-49. Unpaid property taxes; imposition of interest.
- ANNOTATIONS
- 7-38-50. Delinquent taxes; civil penalties.
- ANNOTATIONS
- 7-38-51. Notification to property owner of delinquent property taxes.
- ANNOTATIONS
- 7-38-52. Notification to motor vehicle division of unpaid property taxes on manufactured homes; notice of filing constitutes lien on vehicle.
- ANNOTATIONS
- 7-38-53. Collection of delinquent property taxes on personal property; assertion of claim against personal property.
- 7-38-54. Demand warrant; contents.
- 7-38-55. Surrender of personal property; penalty for refusal.
- 7-38-56. Release of personal property seized.
- 7-38-57. Notice of sale of personal property.
- ANNOTATIONS
- 7-38-58. Personal property sale requirements.
- ANNOTATIONS
- 7-38-59. Certificates of sale; effect of certificates of sale.
- 7-38-60. Notification to property owner of delinquent taxes.
- ANNOTATIONS
- 7-38-61. Real property taxes delinquent for more than two years; treasurer to prepare delinquency list; notation on property tax schedule.
- ANNOTATIONS
- 7-38-62. Authority of department to collect delinquent property taxes after receipt of tax delinquency list; allowing an authorized county treasurer to act as an agent of the department; use of penalties, interest and costs.
- ANNOTATIONS
- 7-38-63. Payment of delinquent taxes to the department; distribution.
- ANNOTATIONS
- 7-38-64. Repealed.
- ANNOTATIONS
- 7-38-65. Collection of delinquent taxes on real property; sale of real property.
- ANNOTATIONS
- 7-38-66. Sale of real property for delinquent taxes; notice of sale.
- ANNOTATIONS
- 7-38-67. Real property sale requirements.
- ANNOTATIONS
- 7-38-67.1. Sale of abandoned real property; notice of sale; requirements.
- ANNOTATIONS
- 7-38-68. Installment agreements.
- ANNOTATIONS
- 7-38-69. Distribution of amounts collected under installment agreements.
- ANNOTATIONS
- 7-38-70. Issuance of deeds as result of sale of real property for delinquent taxes; effect of deeds; limitation of action to challenge conveyance.
- ANNOTATIONS
- I. GENERAL CONSIDERATIONS.
- II. CHALLENGES TO TAX SALE.
- A. GENERALLY.
- B. STANDING.
- C. PARTICULAR GROUNDS.
- III. TITLE.
- A. GENERALLY.
- B. PROPERTY DESCRIPTION.
- IV. REDEMPTION.
- 7-38-71. Distribution of amounts received from sale of property.
- ANNOTATIONS
- 7-38-72. Notation on property tax schedule by county treasurer when property sold for delinquent taxes.
- 7-38-73. Department of finance and administration to promulgate regulations regarding accounting for and distribution of property taxes collected.
- 7-38-74. Officers and employees engaged in the administration of the property tax prohibited from buying property sold for delinquent property taxes; penalties for violation; sales of real property in violation declared void.
- ANNOTATIONS
- 7-38-75. Exception to property tax due date.
- 7-38-76. Property subject to property taxation but omitted from property tax schedules in prior years.
- ANNOTATIONS
- 7-38-77. Authority to make changes in property tax schedule after its delivery to the county treasurer.
- ANNOTATIONS
- 7-38-77.1. Changes in property tax schedule ordered by the department of finance and administration.
- ANNOTATIONS
- 7-38-78. Action by property owner in district court to change property tax schedule.
- ANNOTATIONS
- 7-38-79. Changes in property tax schedule ordered by the division; action by the division in district court to enforce ordered changes.
- 7-38-80. Changes in property tax schedules as result of treasurer's action, department order or court order; collection of any additional property taxes due as result; refund of property taxes paid erroneously.
- 7-38-81. Limitation on actions for collection of property taxes; presumption of payment of property taxes after ten years.
- 7-38-81.1. Limitation on actions for collection of any levy or assessment in the form of property taxes; presumption of payment after ten years.
- ANNOTATIONS
- 7-38-82. Duty of persons responsible for administration of property tax to ascertain the names of owners of property; use of term "unknown owner" prohibited except in certain cases; validity of procedures when name of owner is incorrect or unknown.
- ANNOTATIONS
- 7-38-83. Timeliness.
- 7-38-84. Notices; mailing.
- ANNOTATIONS
- 7-38-85. Extension of deadlines; general provision.
- 7-38-86. Extension of deadlines at request of property owners.
- 7-38-87. Administrative regulations; promulgation; general provisions.
- ANNOTATIONS
- 7-38-88. Repealed.
- ANNOTATIONS
- 7-38-89. Validity of certain regulations; judicial review.
- ANNOTATIONS
- 7-38-90. Repealed.
- ANNOTATIONS
- 7-38-91. Repealed.
- ANNOTATIONS
- 7-38-92. Attempts to evade or defeat the property tax.
- ANNOTATIONS
- 7-38-93. Interference with the administration of the Property Tax Code.
- ANNOTATIONS
- ARTICLE 39 Copper Production Ad Valorem Tax
- 7-39-1. Short title.
- ANNOTATIONS
- 7-39-2. Definitions.
- ANNOTATIONS
- 7-39-3. Application of act.
- ANNOTATIONS
- 7-39-4. Valuation of copper mineral property.
- ANNOTATIONS
- 7-39-5. Annual report of value.
- ANNOTATIONS
- 7-39-6. Notification to department of finance and administration and counties.
- ANNOTATIONS
- 7-39-7. Determination of taxable values for taxing districts.
- ANNOTATIONS
- 7-39-8. Ad valorem tax levied.
- ANNOTATIONS
- 7-39-9. Notification of tax rate; due date.
- ANNOTATIONS
- 7-39-10. Monthly report to department of finance and administration; remittances to state and county treasurers; state and county treasurers may distribute funds.
- ANNOTATIONS
- ARTICLE 40 Insurance Premium Tax
- 7-40-1. Short title. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-40-2. Definitions. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-40-3. Imposition and rate of tax; denomination of "premium tax" and "health insurance premium surtax". (Effective January 1, 2020.)
- ANNOTATIONS
- 7-40-4. Reciprocity provision. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-40-5. Exemptions. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-40-6. Credit; medical insurance pool assessments. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-40-7. Date payment due. (Effective January 1, 2020.)
- ANNOTATIONS
- 7-40-8. Repealed.
- ANNOTATIONS
- 7-40-9. Repealed.
- ANNOTATIONS
- 7-40-10. Department shall promulgate rules. (Effective January 1, 2020.)
- ANNOTATIONS
- ARTICLE 41 Health Care Quality Surcharge
- 7-41-1. Short title. (Repealed effective January 1, 2023.)
- ANNOTATIONS
- 7-41-2. Purpose. (Repealed effective January 1, 2023.)
- ANNOTATIONS
- 7-41-3. Definitions. (Repealed effective January 1, 2023.)
- ANNOTATIONS
- 7-41-4. Health care quality surcharge; rate calculation; date payment due. (Repealed effective January 1, 2023.)
- ANNOTATIONS
- 7-41-5. Exemption. (Repealed effective January 1, 2023.)
- ANNOTATIONS
- 7-41-6. Health care facility fund; disability health care facility fund. (Repealed effective January 1, 2023.)
- ANNOTATIONS
- 7-41-7. Administration and enforcement of act. (Repealed effective January 1, 2023.)
- ANNOTATIONS
- 7-41-8. Departments required to promulgate rules. (Repealed effective January 1, 2023.)
- ANNOTATIONS
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