New Mexico Statutes > Chapter 7 New Mexico Statutes > Chapter 7 – Taxation Current as of: 2024 | Check for updates | Other versions Sections Article 1 Administration 7-1-1 – 7-1-84 Article 1B Administrative Hearings Office 7-1B-1 – 7-1B-10 Article 2 Income Tax General Provisions 7-2-1 – 7-2-41 Article 2A Corporate Income and Franchise Tax 7-2A-1 – 7-2A-31 Article 2C Tax Refund Intercept Program 7-2C-1 – 7-2C-13 Article 2D Venture Capital Investments 7-2D-1 – 7-2D-14 Article 2E Rural Job Tax Credits 7-2E-1.1 Article 2F Film Production Tax Credit 7-2F-1 – 7-2F-15 Article 2H Native American Veterans’ Income Tax Settlement 7-2H-1 – 7-2H-4 Article 3 Income Tax Withholding 7-3-1 – 7-3-14 Article 3A Oil and Gas Proceeds and Pass-Through Entity 7-3A-1 – 7-3A-10 Article 4 Division of Income for Tax Purposes 7-4-1 – 7-4-21 Article 5 Multistate Tax Compact 7-5-1 – 7-5-7 Article 5A Streamlined Sales and Use Tax Administration 7-5A-1 – 7-5A-9 Article 7 Estate Tax 7-7-1 – 7-7-20 Article 8A Uniform Unclaimed Property Act 7-8A-1 – 7-8A-31 Article 9 Gross Receipts and Compensating Tax 7-9-1 – 7-9-121 Article 9A Investment Credit 7-9A-1 – 7-9A-11 Article 9C Interstate Telecommunications Gross Receipts Tax 7-9C-1 – 7-9C-11 Article 9E Laboratory Partnership With Small Business Tax 7-9E-1 – 7-9E-11 Article 9F Technology Jobs and Research and Development Tax 7-9F-1 – 7-9F-13 Article 9G Other Tax Credits 7-9G-1 Article 9I Affordable Housing Tax Credit Act 7-9I-1 – 7-9I-6 Article 9J Alternative Energy Product Manufacturers Tax Credit 7-9J-1 – 7-9J-8 Article 10 Gross Receipts Tax Registration 7-10-1 – 7-10-5 Article 11 Railroad Car Company Tax 7-11-1 – 7-11-6 Article 12 Cigarette Tax 7-12-1 – 7-12-19 Article 12A Tobacco Products Tax 7-12A-1 – 7-12A-10 Article 13 Gasoline Tax 7-13-1 – 7-13-18 Article 13A Petroleum Products Loading Fee 7-13A-1 – 7-13A-7 Article 14 Motor Vehicle Excise Tax 7-14-1 – 7-14-11 Article 14A Leased Vehicle Gross Receipts Tax 7-14A-1 – 7-14A-11 Article 15 Trip Tax 7-15-1.1 – 7-15-6 Article 15A Weight Distance Tax 7-15A-1 – 7-15A-16 Article 16A Special Fuels Supplier Tax 7-16A-1 – 7-16B-10 Article 17 Liquor Excise Tax 7-17-1 – 7-17-12 Article 19 Supplemental Municipal Gross Receipts Tax 7-19-10 – 7-19-18 Article 19D Municipal Local Option Gross Receipts and 7-19D-1 – 7-19D-17 Article 20E County Local Option Gross Receipts and 7-20E-1 – 7-20E-29 Article 23 Exemption of Producers From Licenses 7-23-1 – 7-23-2 Article 24 Municipal and County Gross Receipts Tax On Liquor 7-24-1 – 7-24-16 Article 24A County and Municipal Gasoline Tax 7-24A-1 – 7-24A-21 Article 25 Resources Excise Tax 7-25-1 – 7-25-9 Article 26 Severance Tax 7-26-1 – 7-26-8 Article 27 Severance Tax Bonding Act 7-27-1 – 7-27-52 Article 29 Oil and Gas Severance Tax 7-29-1 – 7-29-23 Article 29A Enhanced Oil Recovery 7-29A-1 – 7-29A-5 Article 29B Natural Gas and Crude Oil Production Incentives 7-29B-1 – 7-29C-2 Article 30 Oil and Gas Conservation Tax 7-30-1 – 7-30-27 Article 31 Oil and Gas Emergency School Tax 7-31-1 – 7-31-27 Article 32 Oil and Gas Ad Valorem Production Tax 7-32-1 – 7-32-28 Article 33 Natural Gas Processors Tax 7-33-1 – 7-33-8 Article 34 Oil and Gas Production Equipment Ad Valorem Tax 7-34-1 – 7-34-9 Article 35 Property Tax 7-35-1 – 7-35-10 Article 36 Valuation of Property 7-36-1 – 7-36-33 Article 37 Imposition of Property Tax 7-37-1 – 7-37-8 Article 38 Administration and Enforcement of Property Taxes 7-38-1 – 7-38-93 Article 39 Copper Production Ad Valorem Tax 7-39-1 – 7-39-10 Article 40 Insurance Premium Tax 7-40-1 – 7-40-10 Article 41 Health Care Quality Surcharge 7-41-1 – 7-41-8 Article 42 Cannabis Tax 7-42-1 – 7-42-5 Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Ask a question, get an answer ASAP!
