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us-nm/statute/chapter-7/article-2 — Income Tax General Provisions · Axiom

Axiom
New Mexico
Statutes
Chapter 7

Income Tax General Provisions

Short title.
Definitions.
Imposition and levy of tax.
Exemptions.
Repealed.∀
Repealed.
Exemption; income of persons sixty-five and older or blind.
Repealed.
Repealed.
Exemption; earnings by Indians, their Indian spouses and Indian dependents on Indian lands.
Exemption; medical care savings accounts.
Exemption; income of individuals one hundred years of age or older.
Exemption; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older.
Exemption; New Mexico national guard member premiums paid for group life insurance.
Exemption; armed forces salaries.
Repealed.
Exemption; armed forces retirement pay.
Exemption; social security income.
Repealed.
Individual income tax rates.
Tax tables.
Repealed.
Repealed.
2020 income tax rebate.
Supplemental 2021 income tax rebates.
2021 income tax rebate.
Additional 2021 income tax rebates.
Repealed.
Tax computation; alternative method.
Income taxes applied to individuals on federal areas.
Tax credit; income allocation and apportionment.
Taxpayer returns; payment of tax.
Limitation on claiming of credits and tax rebates.
Estimated tax due; payment of estimated tax; penalty.
Credit for taxes paid other states by resident individuals.
Low-income comprehensive tax rebate.
Repealed.
Repealed.
Tax rebate of part of property tax due from low-income taxpayer; local option; refund.
Authorization to fund property tax rebate for low-income taxpayers; tax imposition; election.
Imposition of tax; limitations.
Repealed.
Repealed.
Repealed.
Repealed.
Repealed.
Tax rebate of property tax due that exceeds the elderly taxpayer's maximum property tax liability; refund.∀
Credit for expenses for dependent child day care necessary to enable gainful employment to prevent indigency.
Credit for preservation of cultural property; refund.
Repealed.
Repealed.
Repealed.
Repealed.
Repealed.
Repealed.
Repealed.
Tax credit; certain conveyances of real property.
Repealed.
Repealed.
Credit; unreimbursed or uncompensated medical care expenses of individuals sixty-five years of age or older.
Repealed.
Credit; special needs adopted child tax credit; created; qualifications; duration of credit.
Angel investment credit.
Renewable energy production tax credit.
Repealed.
Repealed.
Repealed.
Rural health care practitioner tax credit.
Repealed.
Geothermal ground-coupled heat pump income tax credit.
Repealed.
Agricultural biomass income tax credit.
Repealed.
Repealed.
2015 sustainable building income tax credit.
Repealed.
New solar market development income tax credit.
2021 sustainable building income tax credit.
Credit; nurses; 2022 taxable year.
Child income tax credit.
Home fire recovery income tax credit.
Clean car income tax credit.
Clean car charging unit income tax credit.
Geothermal electricity generation income tax credit.
Advanced energy equipment income tax credit.
Local journalist employment income tax credit.
Local news printer income tax credit.
Physician tax credit.
Repealed.
Information returns.
Fiscal years permitted.
Accounting methods.
Administration.
Repealed.
Optional designation of tax refund contributions.
Repealed.
Repealed.
Repealed.
Repealed.
Repealed.