GroundRules
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- 7-2A-31 · Deduction; income from leasing a liquor license.
- 7-2B-1 · Recompiled.
- 7-2C-1 · Short title.
- 7-2C-2 · Purpose.
- 7-2C-3 · Definitions.
- 7-2C-4 · Remedy additional.
- 7-2C-5 · Department to aid in collection of debts through setoff.
- 7-2C-6 · Procedures for setoff; notifications to debtor.
- 7-2C-7 · Suspense account.
- 7-2C-8 · Interest becomes obligation of claimant agency.
- 7-2C-9 · Administrative hearing required of claimant agency; department exempted.
- 7-2C-10 · Final determination and notice of setoff.
- 7-2C-11 · Priority of claims.
- 7-2C-12 · Administrative costs; charges appropriated to department.
- 7-2C-13 · Confidentiality; exemption.
- 7-2C-14 · Repealed.
- 7-2D-1 · Repealed.
- 7-2D-2 · Repealed.
- 7-2D-3 · Repealed.
- 7-2D-4 · Repealed.
- 7-2D-5 · Repealed.
- 7-2D-6 · Repealed.
- 7-2D-7 · Repealed.
- 7-2D-8 · Repealed.
- 7-2D-8.1 · Repealed.
- 7-2D-9 · Repealed.
- 7-2D-10 · Repealed.
- 7-2D-11 · Repealed.
- 7-2D-12 · Repealed.
- 7-2D-13 · Repealed.
- 7-2D-14 · Repealed.
- 7-2E-1 · Repealed.
- 7-2E-1.1 · Tax credit; rural job tax credit.
- 7-2E-2 · Repealed.
- 7-2F-1 · Repealed.
- 7-2F-1.1 · Short title.
- 7-2F-2 · Definitions.
- 7-2F-2 · Definitions. (Effective January 1, 2027.)
- 7-2F-2.1 · Repealed.
- 7-2F-3 · Purposes; goals.
- 7-2F-4 · Reporting; accountability.
- 7-2F-5 · Assignment.
- 7-2F-6 · Repealed.
- 7-2F-7 · Repealed.
- 7-2F-8 · Repealed.
- 7-2F-9 · Repealed.
- 7-2F-10 · Repealed.
- 7-2F-11 · Repealed.
- 7-2F-12 · Credit claims; certification of direct production and postproduction expenditures; aggregate amount of claims allowed; exception.
- 7-2F-12 · Credit claims; certification of direct production and postproduction expenditures; aggregate amount of claims allowed; exception. (Effective January 1, 2027.)
- 7-2F-13 · New film production tax credit.
- 7-2F-13 · New film production tax credit. (Effective January 1, 2027.)
- 7-2F-14 · Additional amounts to be applied in calculating credit amounts; expenditures made in certain areas of the state; television pilots and series.
- 7-2F-15 · Nonresident below-the-line crew credit.
- 7-2F-15 · Nonresident below-the-line crew credit. (Effective January 1, 2027.)
- 7-2G-1 · Repealed.
- 7-2H-1 · Repealed.
- 7-2H-2 · Repealed.
- 7-2H-3 · Repealed.
- 7-2H-4 · Repealed.
- 7-3-1 · Short title.
- 7-3-2 · Definitions.
- 7-3-3 · Tax withheld at source.
- 7-3-4 · Deductions considered taxes.
- 7-3-5 · Withholder liable for amounts deducted and withheld; exceptions.
- 7-3-6 · Date payment due.
- 7-3-7 · Statements of withholding.
- 7-3-8 · Annual statement of withholding and information regarding state assistance for low-income New Mexicans to be provided to withholdees.
- 7-3-9 · Withheld amounts credited against tax.
- 7-3-10 · Voluntary submission to act.
- 7-3-11 · Acts to be performed by agents; liability of third parties.
- 7-3-12 · Repealed.
- 7-3-13 · Withholding return required.
- 7-3-14 · Composite returns.
- 7-3A-1 · Short title.
- 7-3A-2 · Definitions.
- 7-3A-3 · Withholding from oil and gas proceeds and net income.
- 7-3A-4 · Deductions considered taxes.
- 7-3A-5 · Remitters and pass-through entities liable for amounts deducted and withheld; exceptions.
- 7-3A-6 · Date payment due; form.
- 7-3A-7 · Statements of withholding.
- 7-3A-8 · Withheld amounts credited against income tax.
- 7-3A-9 · Interpretation of act; administration and enforcement of act.
- 7-3A-10 · Election of entity-level tax; credit.
- 7-4-1 · Short title.
- 7-4-2 · Definitions.
- 7-4-3 · Allocation and apportionment of income in general.
- 7-4-4 · When taxable in another state.
- 7-4-5 · Allocation of certain nonbusiness income.
- 7-4-6 · Allocation of rents and royalties.
- 7-4-7 · Allocation of capital gains and losses.
- 7-4-8 · Allocation of interest and dividends.
- 7-4-9 · Allocation of patent and copyright royalties.
- 7-4-10 · Apportionment of business income.
- 7-4-11 · Property factor for apportionment of business income.
- 7-4-12 · Valuation of property for inclusion in property factor.
- 7-4-13 · Determination of average value of property for inclusion in property factor.
- 7-4-14 · Payroll factor for apportionment of business income.
- 7-4-15 · Determination of compensation for inclusion in payroll factor.
- 7-4-16 · Sales factor for apportionment of business income.