{"data":{"id":"us-nm/7-40-1","jurisdiction":"us-nm","citation":"7-40-1","heading":"Short title.","body":"Sections 1 through 10 [7-40-1 to 7-40-10 NMSA 1978] of this act may be cited as the \"Insurance Premium Tax Act\".","path":["Chapter 7 - Taxation","ARTICLE 40 Insurance Premium Tax"],"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":"119394666b3e608b198c1f22f7b36deff9df16166af11b9350d2e7e7b97efba7","source_id":"us-nm","stale":false,"prev":"us-nm/7-39-10","next":"us-nm/7-40-2"},"notice":"GroundRules: Original legal text. Not legal advice."}