Official New Mexico Selected Taxation and Revenue Laws and Regulations: 2024 Ed.

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CURRENT EDITION 2024
VOLUMES 1
ESTIMATED NEXT EDITION DATE September 29, 2025
LAST RELEASE DATE September 30, 2024
Official New Mexico Selected Taxation and Revenue Laws and Regulations: 2024 Ed.

In stock

$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 Second Regular Session of the Fifty-Sixth Legislature (2024) 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 2024 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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