New Mexico Statutes Chapter 7. Taxation

• Article 1. Administration

• Article 1B. Administrative Hearings Office Act

• Article 2. Income Tax General Provisions

• Article 2A. Corporate Income and Franchise Tax

• Article 2C. Tax Refund Intercept Program

• Article 2D. Venture Capital Investments

• Article 2E. Rural Job Tax Credits

• Article 2F. Film Production 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 7. Estate Tax

• Article 8A. Uniform Unclaimed Property Act

• Article 9. Gross Receipts and Compensating Tax

• Article 9A. Investment Credit

• Article 9C. Interstate Telecommunications Gross Receipts Tax

• 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 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 16A. Special Fuels Supplier Tax

• Article 16B. Alternative Fuel Tax

• Article 17. Liquor Excise Tax

• Article 19. Supplemental Municipal Gross Receipts Tax

• Article 19D. Municipal Local Option Gross Receipts Taxes

• Article 20E. County Local Option Gross Receipts Taxes

• 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 25. Resources Excise Tax

• Article 26. Severance Tax

• Article 27. Severance Tax Bonding Act

• 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

• Article 42. Cannabis Tax