2021 New Mexico Statutes
Article 25 - Statewide Economic Development
Section 6-25-26 - Tax exemption.

The promotion of proposed projects pursuant to the Statewide Economic Development Finance Act is a public purpose. The state covenants with the purchasers and all subsequent holders and transferees of bonds issued by the authority, in consideration of the acceptance of and payment for the economic development revolving fund bonds, that the economic development revolving fund bonds issued pursuant to that act and the income from the economic development revolving fund bonds shall at all times be free from taxation by the state, except for estate or gift taxes and taxes on transfers.
History: Laws 2005, ch. 103, § 23.
Effective dates. — Laws 2005, ch. 103, § 28 made the act effective April 4, 2005.

Structure 2021 New Mexico Statutes

2021 New Mexico Statutes

Chapter 6 - Public Finances

Article 25 - Statewide Economic Development

Section 6-25-1 - Short title.

Section 6-25-2 - Findings and purpose.

Section 6-25-3 - Definitions.

Section 6-25-4 - Economic development department; additional powers.

Section 6-25-5 - Additional duties of the economic development department and the New Mexico finance authority; opt-in agreements.

Section 6-25-6 - New Mexico finance authority; additional powers and duties.

Section 6-25-6.1 - New Mexico finance authority; additional powers; federal new markets tax credit program.

Section 6-25-7 - Project revenue bonds.

Section 6-25-8 - Leases of projects.

Section 6-25-9 - Project revenue refunding bonds.

Section 6-25-10 - Use of project revenue bond proceeds.

Section 6-25-11 - Project revenue bonds legal investments.

Section 6-25-12 - Repealed.

Section 6-25-13 - Economic development revolving fund.

Section 6-25-14 - Tax impact fund.

Section 6-25-15 - Cumulative authority.

Section 6-25-16 - Liberal interpretation.

Section 6-25-17 - Economic development revolving fund bonds of the authority; use; security.

Section 6-25-18 - Economic development revolving fund bonds; authorization for issuance; terms and conditions.

Section 6-25-19 - Economic development revolving fund bonds secured by trust indenture.

Section 6-25-20 - Publication of notice; validation; limitation of action.

Section 6-25-21 - Refunding bonds.

Section 6-25-22 - Economic development revolving fund and project revenue bond anticipation notes.

Section 6-25-23 - Remedies of holders of economic development revolving fund bonds and project revenue bonds.

Section 6-25-24 - Agreement of the state.

Section 6-25-25 - Economic development revolving fund bonds; legal investments.

Section 6-25-26 - Tax exemption.

Section 6-25-27 - Proprietary information; confidentiality; penalty.

Section 6-25-28 - Application of other laws.

Section 6-25-29 - Temporary provision; fund name change; outstanding bonds; fund balances.