GroundRules
Browse New Mexico
Read the original sections, or search by topic.
- 7-4-17 · Determination of sales in this state of tangible personal property for inclusion in sales factor.
- 7-4-18 · Determination of sales in this state of other than tangible personal property for inclusion in sales factor.
- 7-4-19 · Equitable adjustment of standard allocation or apportionment.
- 7-4-20 · Agreements authorized in unusual cases.
- 7-4-21 · Construction of act.
- 7-5-1 · Compact enacted and entered into.
- 7-5-2 · Election of alternative tax.
- 7-5-3 · Appointment of multistate tax commission member.
- 7-5-4 · Alternate designated by commissioner.
- 7-5-5 · Counsel to be designated.
- 7-5-6 · Local government advisors.
- 7-5-7 · Interaudits provisions made applicable.
- 7-5A-1 · Short title.
- 7-5A-2 · Legislative findings.
- 7-5A-3 · Definitions.
- 7-5A-4 · Authority to enter agreement.
- 7-5A-5 · Relationship to state law.
- 7-5A-6 · Agreement requirements.
- 7-5A-7 · Member states.
- 7-5A-8 · Limited binding and beneficial effect.
- 7-5A-9 · Liability.
- 7-6-1 · 7-6-1 to 7-6-9. Repealed.
- 7-7-1 · Short title.
- 7-7-2 · Definitions.
- 7-7-3 · Residents; tax imposed; credit for tax paid other state.
- 7-7-4 · Nonresidents; tax imposed; exemption.
- 7-7-5 · Tax return.
- 7-7-6 · Date payment due.
- 7-7-7 · Interest on amount due; extension of time to file federal return.
- 7-7-8 · Department to file certificate; final settlement of account.
- 7-7-9 · Administration not applied for; application or waiver by the department.
- 7-7-10 · Administration.
- 7-7-11 · Sale of property to pay tax.
- 7-7-12 · Liability for failure to pay tax before distribution or delivery.
- 7-7-13 · 7-7-13, 7-7-14. Reserved.
- 7-7-15 · Short title.
- 7-7-16 · Definitions.
- 7-7-17 · Payment of estate tax in works of art.
- 7-7-18 · Procedure for payment in works of art.
- 7-7-19 · Agreement on valuation.
- 7-7-20 · Credit against tax.
- 7-8-1 · 7-8-1 to 7-8-40. Repealed and Recompiled.
- 7-8A-1 · Definitions.
- 7-8A-2 · Presumptions of abandonment.
- 7-8A-3 · Contents of safe deposit box or other safekeeping depository.
- 7-8A-4 · Rules for taking custody.
- 7-8A-5 · Dormancy charge.
- 7-8A-6 · Burden of proof as to property evidenced by record of check or draft.
- 7-8A-7 · Report of abandoned property.
- 7-8A-8 · Payment or delivery of abandoned property.
- 7-8A-9 · Notice and publication of lists of abandoned property.
- 7-8A-10 · Custody by state; recovery by holder; defense of holder.
- 7-8A-10.1 · Exercise of due diligence; liability; notice.
- 7-8A-11 · Crediting of dividends, interest and increments to owner's account.
- 7-8A-12 · Public sale of abandoned property.
- 7-8A-13 · Deposit of funds.
- 7-8A-14 · Claim of another state to recover property.
- 7-8A-15 · Filing claim with administrator; handling of claims by administrator.
- 7-8A-16 · Appeal; action to establish claim.
- 7-8A-17 · Election to take payment or delivery.
- 7-8A-18 · Destruction or disposition of property having no substantial commercial value; immunity from liability.
- 7-8A-19 · Periods of limitation.
- 7-8A-20 · Requests for reports and examination of records.
- 7-8A-21 · Retention of records.
- 7-8A-22 · Enforcement.
- 7-8A-23 · Interstate agreements and cooperation; joint and reciprocal actions with other states.
- 7-8A-24 · Interest and penalties.
- 7-8A-25 · Agreement to locate property.
- 7-8A-26 · Foreign transactions.
- 7-8A-27 · Transitional provisions.
- 7-8A-28 · Rules.
- 7-8A-29 · Uniformity of application and construction.
- 7-8A-30 · Short title.
- 7-8A-31 · Severability clause.
- 7-9-1 · Short title.
- 7-9-2 · Purpose.
- 7-9-3 · Definitions.
- 7-9-3.1 · Repealed.
- 7-9-3.2 · Additional definition.
- 7-9-3.3 · Definition; engaging in business.
- 7-9-3.4 · Definitions; construction, construction materials and construction-related services.
- 7-9-3.5 · Definition; gross receipts.
- 7-9-4 · Imposition and rate of tax; denomination as "gross receipts tax".
- 7-9-4.1 · Repealed.
- 7-9-4.2 · Repealed.
- 7-9-4.3 · Imposition and rate of tax; denomination as "governmental gross receipts tax".
- 7-9-5 · Presumption of taxability.
- 7-9-6 · Separately stating the gross receipts tax.
- 7-9-7 · Imposition and rate of tax; denomination as "compensating tax".
- 7-9-7.1 · Department barred from taking collection actions with respect to certain tax liabilities.
- 7-9-7.2 · Authority to establish standards for certified service providers.
- 7-9-8 · Presumption of taxability and value.
- 7-9-9 · Liability of user for payment of compensating tax.
- 7-9-10 · Repealed.
- 7-9-11 · Date payment due.
- 7-9-12 · Exemptions.
- 7-9-12.1 · Repealed.
- 7-9-13 · Exemption; gross receipts tax; governmental agencies.
- 7-9-13.1 · Exemption; gross receipts tax; certain services.
- 7-9-13.2 · Exemption; governmental gross receipts tax; receipts subject to certain other taxes.