Chapter 7

N.M. Stat. Ann. ch. 7

Taxation

State of New Mexico

1Administration 1AProject Mainstream Employment Tax Credit (Repealed.)1BAdministrative Hearings Office 2Income Tax General Provisions 2ACorporate Income and Franchise Tax 2BSolar Capital Investments (Recompiled.)2CTax Refund Intercept Program 2DVenture Capital Investments (Repealed.)2ERural Job Tax Credits 2FFilm Production Tax Credit 2GNew Mexico Filmmaker Tax Credit (Repealed.)2HNative American Veterans' Income Tax Settlement Fund (Repealed.)3Income Tax Withholding 3AOil and Gas Proceeds and Pass-Through Entity Withholding Tax 4Division of Income for Tax Purposes 5Multistate Tax Compact 5AStreamlined Sales and Use Tax Administration 6Banking and Financial Corporations Tax (Repealed.)7Estate Tax 8Uniform Unclaimed Property Act (Repealed, Recompiled.)8AUniform Unclaimed Property Act 9Gross Receipts and Compensating Tax 9AInvestment Credit 9BFilmmaker's Credit (Repealed.)9CInterstate Telecommunications Gross Receipts Tax 9DCapital Equipment Tax Credit (Repealed.)9ELaboratory Partnership with Small Business Tax Credit 9FTechnology Jobs and Research and Development Tax Credit 9GOther Tax Credits 9HResearch and Development Small Business Tax Credit (Repealed.)9IAffordable Housing Tax Credit Act 9JAlternative Energy Product Manufacturers Tax Credit (Repealed.)10Gross Receipts Tax Registration 11Railroad Car Company Tax 12Cigarette Tax 12ATobacco Products Tax 13Gasoline Tax 13APetroleum Products Loading Fee 14Motor Vehicle Excise Tax 14ALeased Vehicle Gross Receipts Tax 15Trip Tax 15AWeight Distance Tax 16Special Fuels Tax (Repealed.)16ASpecial Fuels Supplier Tax 16BAlternative Fuel Tax 17Liquor Excise Tax 18Electrical Energy Tax (Repealed.)18AControlled Substance Tax (Repealed.)19Supplemental Municipal Gross Receipts Tax 19ASpecial Municipal Gross Receipts Tax (Repealed.)19BMunicipal Environmental Services Gross Receipts Tax (Repealed.)19CMunicipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)19DMunicipal Local Option Gross Receipts and Compensating Taxes 20County Gross Receipts Tax (Repealed, Recompiled.)20ACounty Fire Protection Excise Tax (Repealed, Recompiled.)20BCounty Environmental Services Gross Receipts Tax (Repealed, Recompiled.)20CLocal Hospital Gross Receipts Tax (Repealed.)20DCounty Health Care Gross Receipts Tax (Repealed, Recompiled.)20ECounty Local Option Gross Receipts and Compensating Taxes 20FCounty Correctional Facility Gross Receipts Tax (Repealed.)21County Sales Tax (Repealed.)22Occupational Licenses (Repealed.)23Exemption of Producers from Licenses 24Municipal and County Gross Receipts Tax on Liquor 24ACounty and Municipal Gasoline Tax 24BSpecial County Hospital Gasoline Tax (Repealed.)25Resources Excise Tax 26Severance Tax 27Severance Tax Bonding Act 28Oil and Gas Accounting (Repealed.)29Oil and Gas Severance Tax 29AEnhanced Oil Recovery 29BNatural Gas and Crude Oil Production Incentives 29CIntergovernmental Tax Credits 30Oil and Gas Conservation Tax 31Oil and Gas Emergency School Tax 32Oil and Gas Ad Valorem Production Tax 33Natural Gas Processors Tax 34Oil and Gas Production Equipment Ad Valorem Tax 35Property Tax 36Valuation of Property 37Imposition of Property Tax 38Administration and Enforcement of Property Taxes 39Copper Production Ad Valorem Tax 40Insurance Premium Tax 41Health Care Quality Surcharge 42Cannabis Tax