{"data":{"id":"us-nm/7-2-1","jurisdiction":"us-nm","citation":"7-2-1","heading":"Short title.","body":"Chapter 7, Article 2 NMSA 1978 may be cited as the \"Income Tax Act\".","path":["Chapter 7 - Taxation","ARTICLE 2 Income Tax General Provisions"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"c77c473754d8dc82a7ba8994366bc1306956053a897ed35753602c47983ada80","source_id":"us-nm","stale":false,"prev":"us-nm/7-1b-10","next":"us-nm/7-2-2"},"notice":"GroundRules: Original legal text. Not legal advice."}