New Mexico Statutes
Article 40 - Insurance Premium Tax
Section 7-40-8 - Repealed.

History: Laws 2018, ch. 57, § 8; repealed by Laws 2019, ch. 47, § 4.
Repealed — Laws 2019, ch. 47, § 4 repealed 7-40-8 NMSA 1978, as enacted by Laws 2018, ch. 57, § 8, relating to penalty for failure to pay tax, serving process, appointment of secretary as process agent, effective June 14, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.

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Section 7-40-8 - Repealed.

Section 7-40-9 - Repealed.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.