No person shall be relieved from liability for any tax levied by this state or by any duly constituted taxing authority of the state having jurisdiction to levy such a tax by reason of his residing within a federal area, having property within a federal area, engaging in business within a federal area or receiving income from transactions occurring or services performed in such area, with such taxes being applicable to all persons on federal areas to the extent permitted by acts of congress.
History: 1953 Comp., § 7-2-4.1, enacted by Laws 1957, ch. 224, § 1; 1983, ch. 35, § 1.
Structure 2021 New Mexico Statutes
Article 2 - United States Lands
Section 19-2-2 - Jurisdiction; transfer procedure.
Section 19-2-3 - Taxation; civil process; concurrent jurisdiction.
Section 19-2-4 - Application of act.
Section 19-2-5 - New Mexico taxes apply in federal areas.
Section 19-2-6 - [Fort Bayard military reservation; jurisdiction ceded; limitation.]
Section 19-2-7 - [Santa Fe national cemetery; jurisdiction ceded; limitation.]
Section 19-2-9 - [Veterans' administration facility at Fort Bayard; jurisdiction ceded; limitation.]
Section 19-2-10 - Quarai and Abo state monuments; jurisdiction ceded; approval; limitations.
Section 19-2-11 - [Holloman air force base; jurisdiction ceded; limitations.]