Chapter 7 - TAXATION
- Article 1 - ADMINISTRATION (§§ 7-1-NEW — 7-1-84)
- Article 1A - PROJECT MAINSTREAM EMPLOYMENT TAX CREDIT (§ 7-1A-1)
- Article 1B - ADMINISTRATIVE HEARINGS OFFICE (§§ 7-1B-1 — 7-1B-10)
- Article 2 - INCOME TAX GENERAL PROVISIONS (§§ 7-2-NEW — 7-2-40)
- Article 2A - CORPORATE INCOME AND FRANCHISE TAX (§§ 7-2A-NEW — 7-2A-31)
- Article 2B - SOLAR CAPITAL INVESTMENTS (§ 7-2B-1)
- Article 2C - TAX REFUND INTERCEPT PROGRAM (§§ 7-2C-1 — 7-2C-14)
- Article 2D - VENTURE CAPITAL INVESTMENTS (§§ 7-2D-1 — 7-2D-14)
- Article 2E - RURAL JOB TAX CREDITS (§§ 7-2E-1 — 7-2E-2)
- Article 2F - FILM PRODUCTION TAX CREDIT (§§ 7-2F-1 — 7-2F-15)
- Article 2G - NEW MEXICO FILMMAKER TAX CREDIT (§ 7-2G-1)
- Article 2H - NATIVE AMERICAN VETERANS' INCOME TAX SETTLEMENT FUND (§§ 7-2H-1 — 7-2H-4)
- Article 3 - INCOME TAX WITHHOLDING (§§ 7-3-1 — 7-3-14)
- Article 3A - OIL AND GAS PROCEEDS AND PASS-THROUGH ENTITY WITHHOLDING TAX (§§ 7-3A-1 — 7-3A-10)
- Article 4 - DIVISION OF INCOME FOR TAX PURPOSES (§§ 7-4-1 — 7-4-21)
- Article 5 - MULTISTATE TAX COMPACT (§§ 7-5-1 — 7-5-7)
- Article 5A - STREAMLINED SALES AND USE TAX ADMINISTRATION (§§ 7-5A-1 — 7-5A-9)
- Article 6 - BANKING AND FINANCIAL CORPORATIONS TAX (§ 7-6-1)
- Article 7 - ESTATE TAX (§§ 7-7-1 — 7-7-20)
- Article 8 - UNIFORM UNCLAIMED PROPERTY ACT (§ 7-8-1)
- Article 8A - UNIFORM UNCLAIMED PROPERTY ACT (§§ 7-8A-1 — 7-8A-31)
- Article 9 - GROSS RECEIPTS AND COMPENSATING TAX (§§ 7-9-NEW — 7-9-120)
- Article 9A - INVESTMENT CREDIT (§§ 7-9A-1 — 7-9A-11)
- Article 9B - FILMMAKER'S CREDIT (§ 7-9B-1)
- Article 9C - INTERSTATE TELECOMMUNICATIONS GROSS RECEIPTS TAX (§§ 7-9C-1 — 7-9C-11)
- Article 9D - CAPITAL EQUIPMENT TAX CREDIT (§§ 7-9D-1 — 7-9D-9)
- Article 9E - LABORATORY PARTNERSHIP WITH SMALL BUSINESS TAX CREDIT (§§ 7-9E-1 — 7-9E-11)
- Article 9F - TECHNOLOGY JOBS AND RESEARCH AND DEVELOPMENT TAX CREDIT (§§ 7-9F-1 — 7-9F-13)
- Article 9G - OTHER TAX CREDITS (§§ 7-9G-1 — 7-9G-2)
- Article 9H - RESEARCH AND DEVELOPMENT SMALL BUSINESS TAX CREDIT ACT (§§ 7-9H-1 — 7-9H-6)
- Article 9I - AFFORDABLE HOUSING TAX CREDIT ACT (§§ 7-9I-1 — 7-9I-6)
- Article 9J - ALTERNATIVE ENERGY PRODUCT MANUFACTURERS TAX CREDIT ACT (§§ 7-9J-1 — 7-9J-8)
- Article 10 - GROSS RECEIPTS TAX REGISTRATION (§§ 7-10-1 — 7-10-5)
- Article 11 - RAILROAD CAR COMPANY TAX (§§ 7-11-1 — 7-11-7)
- Article 12 - CIGARETTE TAX (§§ 7-12-1 — 7-12-19)
- Article 12A - TOBACCO PRODUCTS TAX (§§ 7-12A-1 — 7-12A-10)
- Article 13 - GASOLINE TAX (§§ 7-13-1 — 7-13-18)
- Article 13A - PETROLEUM PRODUCTS LOADING FEE (§§ 7-13A-1 — 7-13A-7)
- Article 14 - MOTOR VEHICLE EXCISE TAX (§§ 7-14-1 — 7-14-11)
- Article 14A - LEASED VEHICLE GROSS RECEIPTS TAX (§§ 7-14A-1 — 7-14A-11)
- Article 15 - TRIP TAX (§§ 7-15-1 — 7-15-6)
- Article 15A - WEIGHT DISTANCE TAX (§§ 7-15A-1 — 7-15A-16)
- Article 16 - SPECIAL FUELS TAX (§ 7-16-1)
- Article 16A - SPECIAL FUELS SUPPLIER TAX (§§ 7-16A-1 — 7-16A-21)
- Article 16B - ALTERNATIVE FUEL TAX (§§ 7-16B-1 — 7-16B-10)
- Article 17 - LIQUOR EXCISE TAX (§§ 7-17-1 — 7-17-12)
- Article 18 - ELECTRICAL ENERGY TAX (§ 7-18-1)
- Article 18A - CONTROLLED SUBSTANCE TAX (§ 7-18A-1)
- Article 19 - MUNICIPAL GROSS RECEIPTS TAX (§§ 7-19-1 — 7-19-18)
- Article 19A - SPECIAL MUNICIPAL GROSS RECEIPTS TAX (§ 7-19A-1)
- Article 19B - MUNICIPAL ENVIRONMENTAL SERVICES GROSS RECEIPTS TAX (§§ 7-19B-1 — 7-19B-4)
- Article 19C - MUNICIPAL INFRASTRUCTURE GROSS RECEIPTS TAX (§§ 7-19C-1 — 7-19C-4)
- Article 19D - MUNICIPAL LOCAL OPTION GROSS RECEIPTS TAXES (§§ 7-19D-1 — 7-19D-18)
- Article 20 - COUNTY GROSS RECEIPTS TAX (§§ 7-20-1 — 7-20-26)
- Article 20A - COUNTY FIRE PROTECTION EXCISE TAX (§§ 7-20A-1 — 7-20A-9)
- Article 20B - COUNTY ENVIRONMENTAL SERVICES GROSS RECEIPTS TAX (§§ 7-20B-1 — 7-20B-4)
- Article 20C - LOCAL HOSPITAL GROSS RECEIPTS TAX (§§ 7-20C-1 — 7-20C-17)
- Article 20D - COUNTY HEALTH CARE GROSS RECEIPTS TAX (§§ 7-20D-1 — 7-20D-4)
- Article 20E - COUNTY LOCAL OPTION GROSS RECEIPTS TAXES (§§ 7-20E-1 — 7-20E-29)
- Article 20F - COUNTY CORRECTIONAL FACILITY GROSS RECEIPTS TAX (§§ 7-20F-1 — 7-20F-12)
- Article 21 - COUNTY SALES TAX (§ 7-21-1)
- Article 22 - OCCUPATIONAL LICENSES (§ 7-22-1)
- Article 23 - EXEMPTION OF PRODUCERS FROM LICENSES (§§ 7-23-1 — 7-23-2)
- Article 24 - MUNICIPAL AND COUNTY GROSS RECEIPTS TAX ON LIQUOR (§§ 7-24-1 — 7-24-16)
- Article 24A - COUNTY AND MUNICIPAL GASOLINE TAX (§§ 7-24A-1 — 7-24A-21)
- Article 24B - SPECIAL COUNTY HOSPITAL GASOLINE TAX (§§ 7-24B-1 — 7-24B-10)
- Article 25 - RESOURCES EXCISE TAX (§§ 7-25-1 — 7-25-9)
- Article 26 - SEVERANCE TAX (§§ 7-26-1 — 7-26-10)
- Article 27 - SEVERANCE TAX BONDING ACT (§§ 7-27-NEW — 7-27)
- Article 28 - OIL AND GAS ACCOUNTING (§ 7-28-1)
- Article 29 - OIL AND GAS SEVERANCE TAX (§§ 7-29-1 — 7-29-23)
- Article 29A - ENHANCED OIL RECOVERY (§§ 7-29A-1 — 7-29A-5)
- Article 29B - NATURAL GAS AND CRUDE OIL PRODUCTION INCENTIVES (§§ 7-29B-1 — 7-29B-6)
- Article 29C - INTERGOVERNMENTAL TAX CREDITS (§§ 7-29C-1 — 7-29C-2)
- Article 30 - OIL AND GAS CONSERVATION TAX (§§ 7-30-1 — 7-30-27)
- Article 31 - OIL AND GAS EMERGENCY SCHOOL TAX (§§ 7-31-1 — 7-31-27)
- Article 32 - OIL AND GAS AD VALOREM PRODUCTION TAX (§§ 7-32-1 — 7-32-28)
- Article 33 - NATURAL GAS PROCESSORS TAX (§§ 7-33-1 — 7-33-9)
- Article 34 - OIL AND GAS PRODUCTION EQUIPMENT AD VALOREM TAX (§§ 7-34-1 — 7-34-10)
- Article 35 - PROPERTY TAX (§§ 7-35-1 — 7-35-10)
- Article 36 - VALUATION OF PROPERTY (§§ 7-36-1 — 7-36-33)
- Article 37 - IMPOSITION OF PROPERTY TAX (§§ 7-37-1 — 7-37-8)
- Article 38 - ADMINISTRATION AND ENFORCEMENT OF PROPERTY TAXES (§§ 7-38-1 — 7-38-93)
- Article 39 - COPPER PRODUCTION AD VALOREM TAX (§§ 7-39-1 — 7-39-10)
- Article 40 - INSURANCE PREMIUM ACT (§§ 7-40-1 — 7-40-10)
- Article 41 - HEALTH CARE QUALITY SURCHARGE (§§ 7-41-1 — 7-41-8)
- Article 42 - CANNABIS TAX ACT (§§ 7-42-1 — 7-42-5)
- Appendix - Appendix to Article 27