2021 New Mexico Statutes
Chapter 7 - Taxation

Article 1 - Administration

Article 1A - Project Mainstream Employment Tax Credit (Repealed.)

Article 1B - Administrative Hearings Office

Article 2 - Income Tax General Provisions

Article 2A - Corporate Income and Franchise Tax

Article 2B - Solar Capital Investments (Recompiled.)

Article 2C - Tax Refund Intercept Program

Article 2D - Venture Capital Investments

Article 2E - Rural Job Tax Credits

Article 2F - Film Production Tax Credit

Article 2G - New Mexico Filmmaker Tax Credit (Repealed.)

Article 2H - Native American Veterans' Income Tax Settlement Fund

Article 3 - Income Tax Withholding

Article 3A - Oil and Gas Proceeds and Pass-Through Entity Withholding Tax

Article 4 - Division of Income for Tax Purposes

Article 5 - Multistate Tax Compact

Article 5A - Streamlined Sales and Use Tax Administration

Article 6 - Banking and Financial Corporations Tax (Repealed.)

Article 7 - Estate Tax

Article 8 - Uniform Unclaimed Property Act (Repealed, Recompiled.)

Article 8A - Uniform Unclaimed Property Act

Article 9 - Gross Receipts and Compensating Tax

Article 9A - Investment Credit

Article 9B - Filmmaker's Credit (Repealed.)

Article 9C - Interstate Telecommunications Gross Receipts Tax

Article 9D - Capital Equipment Tax Credit (Repealed.)

Article 9E - Laboratory Partnership with Small Business Tax Credit

Article 9F - Technology Jobs and Research and Development Tax Credit

Article 9G - Other Tax Credits

Article 9H - Research and Development Small Business Tax Credit (Repealed.)

Article 9I - Affordable Housing Tax Credit Act

Article 9J - Alternative Energy Product Manufacturers Tax Credit Act

Article 10 - Gross Receipts Tax Registration

Article 11 - Railroad Car Company Tax

Article 12 - Cigarette Tax

Article 12A - Tobacco Products Tax

Article 13 - Gasoline Tax

Article 13A - Petroleum Products Loading Fee

Article 14 - Motor Vehicle Excise Tax

Article 14A - Leased Vehicle Gross Receipts Tax

Article 15 - Trip Tax

Article 15A - Weight Distance Tax

Article 16 - Special Fuels Tax (Repealed.)

Article 16A - Special Fuels Supplier Tax

Article 16B - Alternative Fuel Tax

Article 17 - Liquor Excise Tax

Article 18 - Electrical Energy Tax (Repealed.)

Article 18A - Controlled Substance Tax (Repealed.)

Article 19 - Supplemental Municipal Gross Receipts Tax

Article 19A - Special Municipal Gross Receipts Tax (Repealed.)

Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.)

Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)

Article 19D - Municipal Local Option Gross Receipts

Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)

Article 20A - County Fire Protection Excise Tax (Repealed, Recompiled.)

Article 20B - County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)

Article 20C - Local Hospital Gross Receipts Tax (Repealed.)

Article 20D - County Health Care Gross Receipts Tax (Repealed, Recompiled.)

Article 20E - County Local Option Gross Receipts and Compensating Taxes

Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)

Article 21 - County Sales Tax (Repealed.)

Article 22 - Occupational Licenses (Repealed.)

Article 23 - Exemption of Producers from Licenses

Article 24 - Municipal and County Gross Receipts Tax on Liquor

Article 24A - County and Municipal Gasoline Tax

Article 24B - Special County Hospital Gasoline Tax (Repealed.)

Article 25 - Resources Excise Tax

Article 26 - Severance Tax

Article 27 - Severance Tax Bonding Act

Article 28 - Oil and Gas Accounting (Repealed.)

Article 29 - Oil and Gas Severance Tax

Article 29A - Enhanced Oil Recovery

Article 29B - Natural Gas and Crude Oil Production Incentives

Article 29C - Intergovernmental Tax Credits

Article 30 - Oil and Gas Conservation Tax

Article 31 - Oil and Gas Emergency School Tax

Article 32 - Oil and Gas Ad Valorem Production Tax

Article 33 - Natural Gas Processors Tax

Article 34 - Oil and Gas Production Equipment Ad Valorem Tax

Article 35 - Property Tax

Article 36 - Valuation of Property

Article 37 - Imposition of Property Tax

Article 38 - Administration and Enforcement of Property Taxes

Article 39 - Copper Production Ad Valorem Tax

Article 40 - Insurance Premium Tax

Article 41 - Health Care Quality Surcharge

Article 42 - Cannabis Tax