N.M. Stat. Ann. § 59A-23H-3
The "easy enrollment program" is established to, in accordance with the provisions of the Easy Enrollment Act:
History: Laws 2022, ch. 33, § 3.
Effective dates. — Laws 2022, ch. 33 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 18, 2022, 90 days after adjournment of the legislature.
Applicability. — Laws 2022, ch. 33, § 9 provided that the provisions of Laws 2022, ch. 33 apply to taxable years beginning on or after January 1, 2022.