Search statutes for “tax” | Esheria

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legal-2026.07.26-907

  1. Provision text match · United States — New Mexico · en

    NMSA 7-24A-10. Municipal gasoline tax; authorization; imposition; rate

    unknown Act or statute Section 7-24A-10 — NMSA 7-24A-10. Municipal gasoline tax; authorization; imposition; rate

    NMSA 7-24A-10. Municipal gasoline tax; authorization; imposition; rate

    7-24A-10. Municipal gasoline tax; authorization; imposition; rate. A. The majority of the members of the governing body of a municipality may adopt an ordinance imposing a tax of up to two cents ($.02) a gallon on all gasoline sold at retail within the boundaries of the municipality and upon which gasoline taxes are imposed in accordance with the Gasoline Ta

    Topics: fuel sales, tax

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  2. Provision text match · United States — New Mexico · en

    NMSA 45-3-921. Definitions

    unknown Act or statute Section 45-3-921 — NMSA 45-3-921. Definitions

    NMSA 45-3-921. Definitions

    45-3-921. Definitions. As used in the Uniform Estate Tax Apportionment Act [45-3-920 to 45-3-930 NMSA 1978]: A. "apportionable estate" means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by: (1) any claim or expense allowable as a deduction for purposes of the tax; (2) the value of any interest i

    Topics: estate administration, tax

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  3. Provision text match · United States — New Mexico · en

    NMSA 7-2-7.1. Tax tables

    unknown Act or statute Section 7-2-7.1 — NMSA 7-2-7.1. Tax tables

    NMSA 7-2-7.1. Tax tables

    7-2-7.1. Tax tables. In lieu of the tax rate computations required in Section 7-2-7 NMSA 1978, the secretary may adopt regulations requiring taxpayers to pay taxes in accordance with tax rate tables. The tax tables may be established either by regulation or by instruction but shall be computed substantially on the basis of the rates prescribed in Section 7-2

    Topics: tax

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  4. Provision text match · United States — New Mexico · en

    NMSA 45-3-927. Securing payment of estate tax from property in

    unknown Act or statute Section 45-3-927 — NMSA 45-3-927. Securing payment of estate tax from property in

    NMSA 45-3-927. Securing payment of estate tax from property in

    45-3-927. Securing payment of estate tax from property in possession of fiduciary. A. A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made. B. A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of th

    Topics: estate administration, tax

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  5. Provision text match · United States — New Mexico · en

    NMSA 7-9-41. Exemption; gross receipts tax; religious activities

    unknown Act or statute Section 7-9-41 — NMSA 7-9-41. Exemption; gross receipts tax; religious activities

    NMSA 7-9-41. Exemption; gross receipts tax; religious activities

    7-9-41. Exemption; gross receipts tax; religious activities. Exempted from the gross receipts tax are the receipts of a minister of a religious organization, which organization has been granted an exemption from federal income tax by the United States commissioner of internal revenue as an organization described in Section 501(c)(3) of the United States Inte

    Topics: tax

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  6. Provision text match · United States — New Mexico · en

    NMSA 3-60A-19. Tax Increment Law; short title

    unknown Act or statute Section 3-60A-19 — NMSA 3-60A-19. Tax Increment Law; short title

    NMSA 3-60A-19. Tax Increment Law; short title

    3-60A-19. Tax Increment Law; short title. Sections 3-60A-19 through 3-60A-24 NMSA 1978 may be cited as the "Tax Increment Law". History: Laws 1979, ch. 391, § 19; 2018, ch. 60, § 18.

    Topics: tax

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  7. Provision text match · United States — New Mexico · en

    NMSA 7-12-1. Cigarette Tax Act; short title

    unknown Act or statute Section 7-12-1 — NMSA 7-12-1. Cigarette Tax Act; short title

    NMSA 7-12-1. Cigarette Tax Act; short title

    7-12-1. Cigarette Tax Act; short title. Chapter 7, Article 12 NMSA 1978 may be cited as the "Cigarette Tax Act". History: 1953 Comp., § 72-14-1, enacted by Laws 1971, ch. 77, § 1; 1985, ch. 25, § 1.

    Topics: tax

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  8. Provision text match · United States — New Mexico · en

    NMSA 7-2-1. Short title

    unknown Act or statute Section 7-2-1 — NMSA 7-2-1. Short title

    NMSA 7-2-1. Short title

    7-2-1. Short title. Chapter 7, Article 2 NMSA 1978 may be cited as the "Income Tax Act". History: 1953 Comp., § 72-15A-1, enacted by Laws 1965, ch. 202, § 1; 1979, ch. 92, § 1.

    Topics: income tax, tax

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  9. Provision text match · United States — New Mexico · en

    NMSA 7-19-10. Short title

    unknown Act or statute Section 7-19-10 — NMSA 7-19-10. Short title

    NMSA 7-19-10. Short title

    7-19-10. Short title. Sections 7-19-10 through 7-19-18 NMSA 1978 may be cited as the "Supplemental Municipal Gross Receipts Tax Act". History: Laws 1979, ch. 397, § 1; 1983, ch. 211, § 32.

    Topics: tax

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  10. Provision text match · United States — New Mexico · en

    NMSA 59A-54-21. Exemption

    unknown Act or statute Section 59A-54-21 — NMSA 59A-54-21. Exemption

    NMSA 59A-54-21. Exemption

    59A-54-21. Exemption. The pool is exempt from payment of all fees and all taxes levied by this state or any of its political subdivisions. History: 1978 Comp., § 59A-54-21, enacted by Laws 1987, ch. 154, § 21. ARTICLE 55 Risk Retention and Purchasing Groups

    Topics: exemption, fees, tax

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  11. Provision text match · United States — New Mexico · en

    NMSA 7-33-6. Refund

    unknown Act or statute Section 7-33-6 — NMSA 7-33-6. Refund

    NMSA 7-33-6. Refund

    7-33-6. Refund. Any person who has overpaid the tax may apply for a refund of that overpayment in accordance with the provisions of Section 7-1-26 NMSA 1978. History: 1953 Comp., § 72-23-6, enacted by Laws 1963, ch. 179, § 6; 1985, ch. 65, § 42; 1998, ch. 102, § 3.

    Topics: refund, tax

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  12. Provision text match · United States — New Mexico · en

    NMSA 5-17-18. Effect of exclusion order

    unknown Order Section 5-17-18 — NMSA 5-17-18. Effect of exclusion order

    NMSA 5-17-18. Effect of exclusion order

    ursuant to the provisions of Section 17 [5-17-17 NMSA 1978] of the Infrastructure Development Zone Act shall not be subject to any property tax levied by the board for the operating costs of the infrastructure development zone. For the purpose of retiring the infrastructure development zone's outstanding indebtedness and the interest thereon existing at the

    Topics: debt service, fees and charges, tax

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  13. Provision text match · United States — New Mexico · en

    NMSA 7-33-2. Definitions

    unknown Act or statute Section 7-33-2 — NMSA 7-33-2. Definitions

    NMSA 7-33-2. Definitions

    7-33-2. Definitions. As used in the Natural Gas Processors Tax Act: A. "average annual taxable value" means the average of the taxable value per mcf, determined pursuant to Section 7-31-5 NMSA 1978, of all natural gas produced in New Mexico for the specified calendar year as determined by the department; B. "department" means the taxation and revenue departm

    Topics: natural gas processing, tax

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  14. Provision text match · United States — New Mexico · en

    NMSA 7-32-1. Title

    unknown Act or statute Section 7-32-1 — NMSA 7-32-1. Title

    NMSA 7-32-1. Title

    7-32-1. Title. Chapter 7, Article 32 NMSA 1978 may be cited as the "Oil and Gas Ad Valorem Production Tax Act". History: 1953 Comp., § 72-22-1, enacted by Laws 1959, ch. 55, § 1; 1985, ch. 65, § 36.

    Topics: tax

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  15. Provision text match · United States — New Mexico · en

    NMSA 7-3A-1. Short title

    unknown Act or statute Section 7-3A-1 — NMSA 7-3A-1. Short title

    NMSA 7-3A-1. Short title

    7-3A-1. Short title. Chapter 7, Article 3A NMSA 1978 may be referred to as the "Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act". History: 1978 Comp., § 7-3A-1, enacted by Laws 2003, ch. 86, § 4; 2010, ch. 53, § 8.

    Topics: oil and gas, tax

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  16. Provision text match · United States — New Mexico · en

    NMSA 19-2-3. Taxation; civil process; concurrent jurisdiction

    unknown Act or statute Section 19-2-3 — NMSA 19-2-3. Taxation; civil process; concurrent jurisdiction

    NMSA 19-2-3. Taxation; civil process; concurrent jurisdiction

    19-2-3. Taxation; civil process; concurrent jurisdiction. In no event shall any transfer of legislative jurisdiction between the United States and this state take effect, nor shall the governor transmit any notice proposing such a transfer under the applicable laws of the United States, unless: A. this state shall have jurisdiction to tax private persons, pr

    Topics: civil process, government jurisdiction, tax

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  17. Provision text match · United States — New Mexico · en

    NMSA 5-15-1. Short title

    unknown Act or statute Section 5-15-1 — NMSA 5-15-1. Short title

    NMSA 5-15-1. Short title

    5-15-1. Short title. Chapter 5, Article 15 NMSA 1978 may be cited as the "Tax Increment for Development Act". History: Laws 2006, ch. 75, § 1; 2009, ch. 179, § 1.

    Topics: development, tax

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  18. Provision text match · United States — New Mexico · en

    NMSA 7-11-1. Short title

    unknown Act or statute Section 7-11-1 — NMSA 7-11-1. Short title

    NMSA 7-11-1. Short title

    7-11-1. Short title. Chapter 7, Article 11 NMSA 1978 may be cited as the "Railroad Car Company Tax Act". History: 1978 Comp., § 7-11-1, enacted by Laws 1982, ch. 18, § 17.

    Topics: tax

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  19. Provision text match · United States — New Mexico · en

    NMSA 7-14A-1. Short title

    unknown Act or statute Section 7-14A-1 — NMSA 7-14A-1. Short title

    NMSA 7-14A-1. Short title

    7-14A-1. Short title. Chapter 7, Article 14A NMSA 1978 may be cited as the "Leased Vehicle Gross Receipts Tax Act". History: Laws 1991, ch. 197, § 5; 1993, ch. 30, § 20.

    Topics: leased vehicles, tax

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  20. Provision text match · United States — New Mexico · en

    NMSA 7-39-1. Short title

    unknown Act or statute Section 7-39-1 — NMSA 7-39-1. Short title

    NMSA 7-39-1. Short title

    7-39-1. Short title. Chapter 7, Article 39 NMSA 1978 may be cited as the "Copper Production Ad Valorem Tax Act". History: 1978 Comp., § 7-39-1, enacted by Laws 1990, ch. 125, § 8.

    Topics: tax

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