Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
2,572 matching statutes
United States — New Mexico
1 provisions
A municipality’s governing body may adopt an ordinance imposing a municipal gasoline tax of up to 2 cents per gallon, but it must submit the tax question to local voters and state the tax amount and use of proceeds in the ordinance.
United States — New Mexico
1 provisions
This section defines key terms used in the Uniform Estate Tax Apportionment Act.
United States — New Mexico
1 provisions
The secretary may set tax tables and require taxpayers to pay taxes using them instead of the normal tax-rate computations.
United States — New Mexico
1 provisions
A fiduciary may delay distribution, withhold an estate-tax amount from a distributee, or require bond or other security to ensure the estate tax is paid.
United States — New Mexico
1 provisions
Receipts of a minister from religious services to an individual are exempt from gross receipts tax if the minister’s religious organization has a federal income tax exemption as a Section 501(c)(3) organization.
United States — New Mexico
1 provisions
Sections 3-60A-19 through 3-60A-24 may be cited as the Tax Increment Law.
United States — New Mexico
1 provisions
Chapter 7, Article 12 NMSA 1978 may be cited as the "Cigarette Tax Act".
United States — New Mexico
1 provisions
Chapter 7, Article 2 NMSA 1978 may be cited as the Income Tax Act.
United States — New Mexico
1 provisions
Sections 7-19-10 through 7-19-18 NMSA 1978 may be cited as the "Supplemental Municipal Gross Receipts Tax Act."
United States — New Mexico
1 provisions
The pool is exempt from paying all fees and all state or local taxes.
United States — New Mexico
1 provisions
A person who overpaid the tax may apply for a refund.
United States — New Mexico
1 provisions
Excluded territory is generally not subject to the zone’s property tax, but it can still be used to help pay pre-existing debt tied to the zone.
United States — New Mexico
1 provisions
This section defines terms used in the Natural Gas Processors Tax Act.
United States — New Mexico
1 provisions
Chapter 7, Article 32 NMSA 1978 may be cited as the "Oil and Gas Ad Valorem Production Tax Act".
United States — New Mexico
1 provisions
Chapter 7, Article 3A NMSA 1978 may be referred to as the “Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act.”
United States — New Mexico
1 provisions
A transfer of legislative jurisdiction cannot take effect, and the governor cannot send notice of one, unless the state has tax jurisdiction, process can be served and executed, and the state exercises matching legislative jurisdiction, subject to stated federal limits.
United States — New Mexico
1 provisions
Chapter 5, Article 15 NMSA 1978 may be cited as the "Tax Increment for Development Act".
United States — New Mexico
1 provisions
This section says Chapter 7, Article 11 NMSA 1978 may be cited as the “Railroad Car Company Tax Act.”
United States — New Mexico
1 provisions
This section says Chapter 7, Article 14A NMSA 1978 may be cited as the "Leased Vehicle Gross Receipts Tax Act."
United States — New Mexico
1 provisions
Chapter 7, Article 39 NMSA 1978 may be cited as the "Copper Production Ad Valorem Tax Act".