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New Mexico Administrative Code
Title 3
Chapter 3
Personal Income Taxes
State of New Mexico
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1
General Provisions
2
Withholding Wages and Unearned Income
3
Imposition and Levy of Tax
4
Exemptions
5
Oil and Gas Proceeds Withholding
7
Individual Income Tax
11
Tax Credit: Income Allocation and Apportionment
12
Taxpayer Returns; Payment of Tax
13
Tax Rebates and Credits
14
New Solar Market Development Income Tax Credit
20
Rents and Royalties
28
Solar Market Development Tax Credit
Repealed
29
Sustainable Building Tax Credit for Residential Buildings
Repealed
30
Sustainable Building Tax Credit for Commercial Buildings
Repealed
31
Application and Certification Process for the Administration of the Water Conservation Tax Credit
Repealed
32
Geothermal Ground-coupled Heat Pump Personal Income Tax Credit
33
Certification for Tax Credit for Agricultural Biomass
34
2015 Sustainable Building Tax Credit
35
2021 Sustainable Building Tax Credit
36
Clean Car Personal Income Tax Credit
37
Clean Car Charging Unit Personal Income Tax Credit