{"data":{"id":"us-nm/7-2-5.7","jurisdiction":"us-nm","citation":"7-2-5.7","heading":"Exemption; income of individuals one hundred years of age or older.","body":"The income of an individual who is a natural person, who is one hundred years of age or older and who is not a dependent of another individual is exempt from state income tax.","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":"7207026f563caef7c4e952dad5ee7b7b09a8fae28a13825ba9569392abd080c1","source_id":"us-nm","stale":false,"prev":"us-nm/7-2-5.6","next":"us-nm/7-2-5.8"},"notice":"GroundRules: Original legal text. Not legal advice."}