{"data":{"id":"us-nm/7-2-22","jurisdiction":"us-nm","citation":"7-2-22","heading":"Administration.","body":"The Income Tax Act shall be administered pursuant to the provisions of the Tax Administration Act [Chapter 7, Article 1 NMSA 1978].","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":"8a0460a60be52bd7778932d16d3c1fa6d3c2ee94a6140612c6e94ba639825c54","source_id":"us-nm","stale":false,"prev":"us-nm/7-2-21.1","next":"us-nm/7-2-23"},"notice":"GroundRules: Original legal text. Not legal advice."}