New Mexico Statutes
§ 19-2-5 — New Mexico taxes apply in federal areas
New Mexico § 19-2-5
This text of New Mexico § 19-2-5 (New Mexico taxes apply in federal areas) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.M. Stat. Ann. § 19-2-5 (2026).
Text
No person shall be relieved from liability for any tax levied by this state or by any duly constituted taxing authority of the state having jurisdiction to levy such a tax by reason of his residing within a federal area, having property within a federal area, engaging in business within a federal area or receiving income from transactions occurring or services performed in such area, with such taxes being applicable to all persons on federal areas to the extent permitted by acts of congress.
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Legislative History
1953 Comp., § 7-2-4.1, enacted by Laws 1957, ch. 224, § 1; 1983, ch. 35, § 1.
Nearby Sections
15
§ 19-1-1.4
State land trusts advisory board; duties§ 19-1-15
Repealed§ 19-1-18
Sources of special fundsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 19-2-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/19/19-2-5.