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