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N.M. Stat. Ann. ch. 7 – Taxation | Midpage
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New Mexico Statutes Annotated 1978
Chapter 7
N.M. Stat. Ann. ch. 7
Taxation
State of New Mexico
1
Administration
1A
Project Mainstream Employment Tax Credit (Repealed.)
1B
Administrative Hearings Office
2
Income Tax General Provisions
2A
Corporate Income and Franchise Tax
2B
Solar Capital Investments (Recompiled.)
2C
Tax Refund Intercept Program
2D
Venture Capital Investments (Repealed.)
2E
Rural Job Tax Credits
2F
Film Production Tax Credit
2G
New Mexico Filmmaker Tax Credit (Repealed.)
2H
Native American Veterans' Income Tax Settlement Fund (Repealed.)
3
Income Tax Withholding
3A
Oil and Gas Proceeds and Pass-Through Entity Withholding Tax
4
Division of Income for Tax Purposes
5
Multistate Tax Compact
5A
Streamlined Sales and Use Tax Administration
6
Banking and Financial Corporations Tax (Repealed.)
7
Estate Tax
8
Uniform Unclaimed Property Act (Repealed, Recompiled.)
8A
Uniform Unclaimed Property Act
9
Gross Receipts and Compensating Tax
9A
Investment Credit
9B
Filmmaker's Credit (Repealed.)
9C
Interstate Telecommunications Gross Receipts Tax
9D
Capital Equipment Tax Credit (Repealed.)
9E
Laboratory Partnership with Small Business Tax Credit
9F
Technology Jobs and Research and Development Tax Credit
9G
Other Tax Credits
9H
Research and Development Small Business Tax Credit (Repealed.)
9I
Affordable Housing Tax Credit Act
9J
Alternative Energy Product Manufacturers Tax Credit (Repealed.)
10
Gross Receipts Tax Registration
11
Railroad Car Company Tax
12
Cigarette Tax
12A
Tobacco Products Tax
13
Gasoline Tax
13A
Petroleum Products Loading Fee
14
Motor Vehicle Excise Tax
14A
Leased Vehicle Gross Receipts Tax
15
Trip Tax
15A
Weight Distance Tax
16
Special Fuels Tax (Repealed.)
16A
Special Fuels Supplier Tax
16B
Alternative Fuel Tax
17
Liquor Excise Tax
18
Electrical Energy Tax (Repealed.)
18A
Controlled Substance Tax (Repealed.)
19
Supplemental Municipal Gross Receipts Tax
19A
Special Municipal Gross Receipts Tax (Repealed.)
19B
Municipal Environmental Services Gross Receipts Tax (Repealed.)
19C
Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)
19D
Municipal Local Option Gross Receipts and Compensating Taxes
20
County Gross Receipts Tax (Repealed, Recompiled.)
20A
County Fire Protection Excise Tax (Repealed, Recompiled.)
20B
County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)
20C
Local Hospital Gross Receipts Tax (Repealed.)
20D
County Health Care Gross Receipts Tax (Repealed, Recompiled.)
20E
County Local Option Gross Receipts and Compensating Taxes
20F
County Correctional Facility Gross Receipts Tax (Repealed.)
21
County Sales Tax (Repealed.)
22
Occupational Licenses (Repealed.)
23
Exemption of Producers from Licenses
24
Municipal and County Gross Receipts Tax on Liquor
24A
County and Municipal Gasoline Tax
24B
Special County Hospital Gasoline Tax (Repealed.)
25
Resources Excise Tax
26
Severance Tax
27
Severance Tax Bonding Act
28
Oil and Gas Accounting (Repealed.)
29
Oil and Gas Severance Tax
29A
Enhanced Oil Recovery
29B
Natural Gas and Crude Oil Production Incentives
29C
Intergovernmental Tax Credits
30
Oil and Gas Conservation Tax
31
Oil and Gas Emergency School Tax
32
Oil and Gas Ad Valorem Production Tax
33
Natural Gas Processors Tax
34
Oil and Gas Production Equipment Ad Valorem Tax
35
Property Tax
36
Valuation of Property
37
Imposition of Property Tax
38
Administration and Enforcement of Property Taxes
39
Copper Production Ad Valorem Tax
40
Insurance Premium Tax
41
Health Care Quality Surcharge
42
Cannabis Tax