New Mexico Statutes
Article 40 - Insurance Premium Tax
Section 7-40-10 - Department shall promulgate rules.

The department shall promulgate rules to carry out the provisions of the Insurance Premium Tax Act.
History: Laws 2018, ch. 57, § 10.
Effective dates. — Laws 2018, ch. 57, § 32 made Laws 2018, ch. 57, § 10 effective January 1, 2020.

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Structure New Mexico Statutes

New Mexico Statutes

Chapter 7 - Taxation

Article 40 - Insurance Premium Tax

Section 7-40-1 - Short title.

Section 7-40-2 - Definitions.

Section 7-40-3 - Imposition and rate of tax; denomination of "premium tax", "health insurance premium surtax" and "self-insured group tax".

Section 7-40-3 - Imposition and rate of tax; denomination of "premium tax" and "health insurance premium surtax". (Effective January 1, 2022.)

Section 7-40-4 - Reciprocity provision.

Section 7-40-5 - Exemptions.

Section 7-40-6 - Credit; medical insurance pool assessments.

Section 7-40-7 - Date payment due.

Section 7-40-8 - Repealed.

Section 7-40-9 - Repealed.

Section 7-40-10 - Department shall promulgate rules.