2021 New Mexico Statutes
Chapter 7 - Taxation
Article 40 - Insurance Premium Tax

Section 7-40-1 - Short title. - Sections 1 through 10 [7-40-1 to 7-40-10 NMSA 1978] of...

Section 7-40-2 - Definitions. - As used in the Insurance Premium Tax Act: A. "authorized...

Section 7-40-3 - Imposition and rate of tax; denomination of "premium tax", "health insurance premium surtax" and "self-insured group tax". - A. The tax imposed pursuant to this subsection may be...

Section 7-40-3 - Imposition and rate of tax; denomination of "premium tax" and "health insurance premium surtax". (Effective January 1, 2022.) - A. The tax imposed pursuant to this subsection may be...

Section 7-40-4 - Reciprocity provision. - A. When by or pursuant to the laws of any...

Section 7-40-5 - Exemptions. - Exempted from the taxes imposed pursuant to the Insurance Premium...

Section 7-40-6 - Credit; medical insurance pool assessments. - The assessment for any New Mexico medical insurance pool member...

Section 7-40-7 - Date payment due. - A. Except as provided in Subsections B and C of...

Section 7-40-8 - Repealed. - History: Laws 2018, ch. 57, § 8; repealed by Laws...

Section 7-40-9 - Repealed. - History: Laws 2018, ch. 57, § 9; repealed by Laws...

Section 7-40-10 - Department shall promulgate rules. - The department shall promulgate rules to carry out the provisions...