GroundRules
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- 7-1-80 · Dissolution or withdrawal of corporation.
- 7-1-81 · Repealed.
- 7-1-82 · Transfer, assignment, sale, lease or renewal of liquor license.
- 7-1-83 · Business and employee status during disaster response period.
- 7-1-84 · Tax expenditure budget.
- 7-1A-1 · Repealed.
- 7-1A-2 · Repealed.
- 7-1A-3 · Repealed.
- 7-1A-4 · Repealed.
- 7-1A-5 · Repealed.
- 7-1B-1 · Short title.
- 7-1B-2 · Administrative hearings office; created.
- 7-1B-3 · Chief hearing officer; appointment.
- 7-1B-4 · Chief hearing officer selection committee; duties.
- 7-1B-5 · Chief hearing officer; powers and duties; employees of the office.
- 7-1B-6 · Hearing officer code of conduct; independence.
- 7-1B-7 · Certain actions prohibited.
- 7-1B-8 · Tax protests; procedures.
- 7-1B-9 · Motor vehicle administrative hearings; procedures.
- 7-1B-10 · Appointment of hearing officer for expedited adjudicatory proceedings under the Medicaid Provider and Managed Care Act.
- 7-2-1 · Short title.
- 7-2-2 · Definitions.
- 7-2-3 · Imposition and levy of tax.
- 7-2-4 · Exemptions.
- 7-2-5 · Repealed.
- 7-2-5.1 · Repealed.
- 7-2-5.2 · Exemption; income of persons sixty-five and older or blind.
- 7-2-5.3 · Repealed.
- 7-2-5.4 · Repealed.
- 7-2-5.5 · Exemption; earnings by Indians, their Indian spouses and Indian dependents on Indian lands.
- 7-2-5.6 · Exemption; medical care savings accounts.
- 7-2-5.7 · Exemption; income of individuals one hundred years of age or older.
- 7-2-5.8 · Exemption for low- and middle-income taxpayers.
- 7-2-5.9 · Exemption; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older.
- 7-2-5.10 · Exemption; New Mexico national guard member premiums paid for group life insurance.
- 7-2-5.11 · Exemption; armed forces salaries.
- 7-2-5.12 · Repealed.
- 7-2-5.13 · Exemption; armed forces retirement pay.
- 7-2-5.14 · Exemption; social security income.
- 7-2-6 · Repealed.
- 7-2-7 · Individual income tax rates.
- 7-2-7.1 · Tax tables.
- 7-2-7.2 · Repealed.
- 7-2-7.3 · Repealed.
- 7-2-7.4 · 2020 income tax rebate.
- 7-2-7.5 · Supplemental 2021 income tax rebates.
- 7-2-7.6 · 2021 income tax rebate.
- 7-2-7.7 · Additional 2021 income tax rebates.
- 7-2-8 · Repealed.
- 7-2-9 · Tax computation; alternative method.
- 7-2-10 · Income taxes applied to individuals on federal areas.
- 7-2-11 · Tax credit; income allocation and apportionment.
- 7-2-12 · Taxpayer returns; payment of tax.
- 7-2-12.1 · Limitation on claiming of credits and tax rebates.
- 7-2-12.2 · Estimated tax due; payment of estimated tax; penalty.
- 7-2-13 · Credit for taxes paid other states by resident individuals.
- 7-2-14 · Low-income comprehensive tax rebate.
- 7-2-14.1 · Repealed.
- 7-2-14.2 · Repealed.
- 7-2-14.3 · Tax rebate of part of property tax due from low-income taxpayer; local option; refund.
- 7-2-14.4 · Authorization to fund property tax rebate for low-income taxpayers; tax imposition; election.
- 7-2-14.5 · Imposition of tax; limitations.
- 7-2-15 · Repealed.
- 7-2-16 · Repealed.
- 7-2-16.1 · Repealed.
- 7-2-17 · Repealed.
- 7-2-17.1 · Repealed.
- 7-2-18 · Tax rebate of property tax due that exceeds the elderly taxpayer's maximum property tax liability; refund.
- 7-2-18.1 · Credit for expenses for dependent child day care necessary to enable gainful employment to prevent indigency.
- 7-2-18.2 · Credit for preservation of cultural property; refund.
- 7-2-18.3 · Repealed.
- 7-2-18.4 · Repealed.
- 7-2-18.5 · Repealed.
- 7-2-18.6 · Repealed.
- 7-2-18.7 · Repealed.
- 7-2-18.8 · Repealed.
- 7-2-18.9 · Repealed.
- 7-2-18.10 · Tax credit; certain conveyances of real property.
- 7-2-18.11 · Repealed.
- 7-2-18.12 · Repealed.
- 7-2-18.13 · Credit; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older.
- 7-2-18.14 · Repealed.
- 7-2-18.15 · Working families tax credit.
- 7-2-18.16 · Credit; special needs adopted child tax credit; created; qualifications; duration of credit.
- 7-2-18.17 · Angel investment credit.
- 7-2-18.18 · Renewable energy production tax credit.
- 7-2-18.19 · Repealed.
- 7-2-18.20 · Repealed.
- 7-2-18.21 · Repealed.
- 7-2-18.22 · Rural health care practitioner tax credit.
- 7-2-18.23 · Repealed.
- 7-2-18.24 · Geothermal ground-coupled heat pump income tax credit.
- 7-2-18.25 · Repealed.
- 7-2-18.26 · Agricultural biomass income tax credit.
- 7-2-18.27 · Repealed.
- 7-2-18.28 · Repealed.
- 7-2-18.29 · 2015 sustainable building income tax credit.
- 7-2-18.30 · Repealed.
- 7-2-18.31 · New solar market development income tax credit.
- 7-2-18.32 · 2021 sustainable building income tax credit.