GroundRules
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- 7-9D-4 · Repealed.
- 7-9D-5 · Repealed.
- 7-9D-6 · Repealed.
- 7-9D-7 · Repealed.
- 7-9D-8 · Repealed.
- 7-9D-9 · Repealed.
- 7-9E-1 · Short title.
- 7-9E-2 · Purpose of act.
- 7-9E-3 · Definitions.
- 7-9E-4 · Administration of act.
- 7-9E-5 · Eligibility requirements.
- 7-9E-6 · Administration by the national laboratory.
- 7-9E-7 · Tax credits; amounts.
- 7-9E-8 · Claiming the tax credit; limitation.
- 7-9E-9 · Termination of the revolving fund.
- 7-9E-10 · Coordination between national laboratories.
- 7-9E-11 · Reporting.
- 7-9F-1 · Short title.
- 7-9F-2 · Purpose of act.
- 7-9F-3 · Definitions.
- 7-9F-4 · Administration of act.
- 7-9F-5 · Basic credit; additional credit; amounts; claimant.
- 7-9F-6 · Eligibility requirements.
- 7-9F-7 · Repealed.
- 7-9F-8 · Rural areas.
- 7-9F-9 · Claiming the basic credit.
- 7-9F-9.1 · Claiming the additional credit.
- 7-9F-10 · Credit claim forms.
- 7-9F-11 · Recapture.
- 7-9F-12 · Repealed.
- 7-9F-13 · Taxpayer reporting requirement.
- 7-9G-1 · High-wage jobs tax credit; qualifying high-wage jobs.
- 7-9G-2 · Repealed.
- 7-9H-1 · Repealed.
- 7-9H-2 · Repealed.
- 7-9H-3 · Repealed.
- 7-9H-4 · Repealed.
- 7-9H-5 · Repealed.
- 7-9H-6 · Repealed.
- 7-9I-1 · Short title.
- 7-9I-2 · Definitions.
- 7-9I-3 · Investment vouchers; issuance; transfer.
- 7-9I-4 · Affordable housing project completion notice.
- 7-9I-5 · Affordable housing tax credit.
- 7-9I-6 · Administration of the act.
- 7-9J-1 · Repealed.
- 7-9J-2 · Repealed.
- 7-9J-3 · Repealed.
- 7-9J-4 · Repealed.
- 7-9J-5 · Repealed.
- 7-9J-6 · Repealed.
- 7-9J-7 · Repealed.
- 7-9J-8 · Repealed.
- 7-10-1 · Short title.
- 7-10-2 · Purpose of act.
- 7-10-3 · Definitions.
- 7-10-4 · Persons doing business with the state; registration to pay the gross receipts tax required.
- 7-10-5 · Penalty for noncompliance.
- 7-11-1 · Short title.
- 7-11-2 · Definitions.
- 7-11-3 · Imposition of tax; tax rate; tax in lieu of property taxes.
- 7-11-4 · Situs of railway cars; gross earnings.
- 7-11-5 · Withholding and payment of tax; duty of railroads using or leasing cars to make reports.
- 7-11-6 · Liability of organizations.
- 7-11-7 · 7-11-7 to 7-11-12. Repealed.
- 7-12-1 · Cigarette Tax Act; short title.
- 7-12-2 · Definitions.
- 7-12-3 · Excise tax on cigarettes; reduction of rate for certain cigarettes.
- 7-12-3.1 · Cigarette inventory tax; imposition of tax; date payment of tax due.
- 7-12-3.2 · Cigarette inventories.
- 7-12-4 · Exemption.
- 7-12-4.1 · Cigarette tax; tribal sales; tax-credit stamps.
- 7-12-5 · Affixing stamps.
- 7-12-6 · Waiver of requirement that stamps be affixed.
- 7-12-7 · Sale of stamps; prices.
- 7-12-8 · Redemption of stamps.
- 7-12-9 · Repealed.
- 7-12-9.1 · Licensing; general licensing provisions.
- 7-12-9.2 · Distributor's license.
- 7-12-9.3 · Manufacturer's license.
- 7-12-9.4 · Retail sale of cigarettes.
- 7-12-10 · Repealed.
- 7-12-10.1 · Retention of invoices and records; inspection by department.
- 7-12-11 · Export sellers; physical segregation of cigarettes to be exported.
- 7-12-12 · Shipment of unstamped cigarettes in New Mexico.
- 7-12-13 · Repealed.
- 7-12-13.1 · Civil penalties.
- 7-12-13.2 · Criminal offenses; criminal penalties; seizure and destruction of evidence.
- 7-12-14 · Repealed.
- 7-12-15 · County and municipality recreational fund; distribution.
- 7-12-16 · County and municipal cigarette tax fund; distribution.
- 7-12-17 · Reporting requirements; penalty.
- 7-12-18 · Reports.
- 7-12-19 · Intergovernmental agreements; no waiver of sovereign immunity.
- 7-12A-1 · Short title.
- 7-12A-2 · Definitions.
- 7-12A-3 · Imposition and rates of tax; reduction of rate for certain tobacco products; denomination as "tobacco products tax"; date payment of tax due.
- 7-12A-4 · Exemption; tobacco products tax.
- 7-12A-5 · Deduction; interstate sales.
- 7-12A-6 · Refund or credit of tax.