Official New Mexico Selected Taxation and Revenue Laws and Regulations: 2023 Edition

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CURRENT EDITION 2023 Edition
VOLUMES 1
PAGES 1344
LAST RELEASE DATE October 12, 2023
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Official New Mexico Selected Taxation and Revenue Laws and Regulations: 2023 Edition

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$49.00

Available in Print, eBook and Mobile App, this publication contains the statutes and associated regulations for taxes, fees and tax credits administered by the Taxation and Revenue Department. The contents include the Tax Administration Act, Income and Withholding Taxes, Gross Receipts and Compensating Taxes, Fuels Taxes, Resource and Severance Taxes, Oil and Gas Taxes and Credits, and Property Tax Code. This book tracks legislative action through the First Regular Session of the Fifty-Sixth Legislature (2023) and New Mexico Administrative Code  are included. Call for volume discounts that may be applied.

This volume contains the statutes and associated regulations for most of the taxes, fees and tax credits administered by the Taxation and Revenue Department. The texts printed include the Tax Administration Act, income and withholding taxes, gross receipts and compensating taxes, fuels taxes, resource and severance taxes, oil and gas taxes and credits, and Property Tax Code. Since the Taxation and Revenue Department Act is the source of the Department's authority to issue regulations and rulings, it too is reported.


When a legislative act is entirely or predominantly administered by the Taxation and Revenue Department, the text of the whole act is included whether or not regulations are associated with the act's provisions. When a tax or fee (however denominated) is charged to the Department, but is only part of a larger act, only that section and its related regulations, if any, are shown.

Table of Sections Affected by 2023 Legislation
Tax Increment for Development Act
Mesa del Sol Projects
Tobacco Settlement Permanent Fund
Tax Administration Act
Administrative Hearings Office
Income Tax Act
Corporate Income and Franchise Tax Act
Tax Refund Intercept Program Act
Venture Capital Investment Act
Rural Job Tax Credits
Film Production Tax Credit
New Mexico Filmmaker Tax Credit
Native American Veterans' Income Tax Settlement Fund
Withholding Tax Act
Oil and Gas Proceeds and Pass-Through
Entity Withholding Tax Act
Uniform Division of Income for Tax Purposes Act
Multistate Tax Compact
Streamlined Sales and Use Tax Administration Act
Estate Tax Act
Uniform Unclaimed Property Act
Gross Receipts and Compensating Tax Act
Investment Credit Act
Interstate Telecommunications Gross Receipts Tax Act
Laboratory Partnership with Small Business Tax Credit Act
Technology Jobs and Research and Development Tax Credit
Other Tax Credits
Affordable Housing Tax Credit Act
Alternative Energy Product Manufacturers Tax Credit Act
Railroad Car Company Tax Act
Cigarette Tax Act
Tobacco Products Tax Act
Gasoline Tax Act
Petroleum Products Loading Fee Act
Motor Vehicle Excise Tax Act
Leased Vehicle Gross Receipts Tax Act
Trip Tax Act
Weight Distance Tax Act
Special Fuels Supplier Tax Act
Alternative Fuel Tax Act
Liquor Excise Tax Act
Supplemental Municipal Gross Receipts Tax Act
Municipal Local Option Gross Receipts Taxes Act
Local Hospital Gross Receipts Tax Act
County Local Option Gross Receipts Taxes Act
County Correctional Facility Gross Receipts Tax Act
Municipal and County Gross Receipts Tax on Liquor
Resources Excise Tax Act
Severence Tax Act
Severance Tax Bonding Act
Oil and Gas Severance Tax
Property Tax Code
Copper Production Ad Valorem Tax Act
Insurance Premium Tax
Health Care Quality Surcharge
Taxation and Revenue Department Act
Procurement
Application of Preference
Workers' Compensation Fee
Gaming Tax
New Mexico Bingo and Raffle
911 Emergency Surcharge
Telecommunications Relay Service Surcharge
Water Conservation Fee
Solid Waste Act
User's Guide to the Index
Index

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