Chapter 7. Taxation
Index
- Article 1. Administration
- Article 1a. Project Mainstream Employment Tax Credit
- Article 1b. Administrative Hearings Office
- Article 2. Income Tax General Provisions
- Article 2a. Corporate Income and Franchise Tax
- Article 2b. Solar Capital Investments
- Article 2c. Tax Refund Intercept Program
- Article 2d. Venture Capital Investments
- Article 2e. Rural Job Tax Credits
- Article 2f. Film Production Tax Credit
- Article 2g. New Mexico Filmmaker Tax Credit
- Article 2h. Native American Veterans' Income Tax Settlement Fund
- Article 3. Income Tax Withholding
- Article 3a. Oil and Gas Proceeds Withholding Tax
- Article 4. Division of Income For Tax Purposes
- Article 5. Multistate Tax Compact
- Article 5a. Streamlined Sales and Use Tax Administration
- Article 6. Banking and Financial Corporations Tax
- Article 7. Estate Tax
- Article 8. Uniform Unclaimed Property Act
- Article 8a. Uniform Unclaimed Property Act
- Article 9. Gross Receipts and Compensating Tax
- Article 9a. Investment Credit
- Article 9b. Filmmaker's Credit
- Article 9c. Interstate Telecommunications Gross Receipts Tax
- Article 9d. Capital Equipment Tax Credit
- Article 9e. Laboratory Partnership With Small Business Tax Credit
- Article 9f. Technology Jobs and Research and Development Tax Credit
- Article 9g. Other Tax Credits
- Article 9h. Research and Development Small Business Tax Credit Act
- Article 9i. Affordable Housing Tax Credit Act
- Article 9j. Alternative Energy Product Manufacturers Tax Credit Act
- Article 10. Gross Receipts Tax Registration
- Article 11. Railroad Car Company Tax
- Article 12. Cigarette Tax
- Article 12a. Tobacco Products Tax
- Article 13. Gasoline Tax
- Article 13a. Petroleum Products Loading Fee
- Article 14. Motor Vehicle Excise Tax
- Article 14a. Leased Vehicle Gross Receipts Tax
- Article 15. Trip Tax
- Article 15a. Weight Distance Tax
- Article 16. Special Fuels Tax
- Article 16a. Special Fuels Supplier Tax
- Article 16b. Alternative Fuel Tax
- Article 17. Liquor Excise Tax
- Article 18. Electrical Energy Tax
- Article 18a. Controlled Substance Tax
- Article 19. Municipal Gross Receipts Tax
- Article 19a. Special Municipal Gross Receipts Tax
- Article 19b. Municipal Environmental Services Gross Receipts Tax
- Article 19c. Municipal Infrastructure Gross Receipts Tax
- Article 19d. Municipal Local Option Gross Receipts Taxes
- Article 20. County Gross Receipts Tax
- Article 20a. County Fire Protection Excise Tax
- Article 20b. County Environmental Services Gross Receipts Tax
- Article 20c. Local Hospital Gross Receipts Tax
- Article 20d. County Health Care Gross Receipts Tax
- Article 20e. County Local Option Gross Receipts Taxes
- Article 20f. County Correctional Facility Gross Receipts Tax
- Article 21. County Sales Tax
- Article 22. Occupational Licenses
- Article 23. Exemption of Producers From Licenses
- Article 24. Municipal and County Gross Receipts Tax On Liquor
- Article 24a. County and Municipal Gasoline Tax
- Article 24b. Special County Hospital Gasoline Tax
- Article 25. Resources Excise Tax
- Article 26. Severance Tax
- Article 27. Severance Tax Bonding Act
- Article 28. Oil and Gas Accounting
- Article 29. Oil and Gas Severance Tax
- Article 29a. Enhanced Oil Recovery
- Article 29b. Natural Gas and Crude Oil Production Incentives
- Article 29c. Intergovernmental Tax Credits
- Article 30. Oil and Gas Conservation Tax
- Article 31. Oil and Gas Emergency School Tax
- Article 32. Oil and Gas Ad Valorem Production Tax
- Article 33. Natural Gas Processors Tax
- Article 34. Oil and Gas Production Equipment Ad Valorem Tax
- Article 35. Property Tax
- Article 36. Valuation of Property
- Article 37. Imposition of Property Tax
- Article 38. Administration and Enforcement of Property Taxes
- Article 39. Copper Production Ad Valorem Tax
- Article 40. Insurance Premium Act
- Article 41. Health Care Quality Surcharge
- Article 42. Cannabis Tax Act