New Mexico § 7-2-22 Administration

New Mexico Statutes

§ 7-2-22 — Administration

New Mexico § 7-2-22

Ch. 7Taxation

Art. 2Income Tax General Provisions

This text of New Mexico § 7-2-22 (Administration) 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. § 7-2-22 (2026).

Text

The Income Tax Act shall be administered pursuant to the provisions of the Tax Administration Act [Chapter 7, Article 1 NMSA 1978].

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Legislative History

1953 Comp., § 72-15A-15, enacted by Laws 1965, ch. 202, § 18; 1981, ch. 37,

Nearby Sections

15

§ 7-1-1

Short title

§ 7-1-10

Records required by statute; taxpayer records; accounting

§ 7-1-11

Inspection of books of taxpayers; exception for marketplace

§ 7-1-11.1

Managed audits

§ 7-1-11.2

Required audit notices

§ 7-1-12

Identification of taxpayers

§ 7-1-12.1

Department to designate production unit; index;

§ 7-1-12.2

Notice of identification number assigned; operator may

§ 7-1-13

Taxpayer returns; payment of taxes; extension of time

§ 7-1-13.1

Method of payment of certain taxes due

§ 7-1-13.2

Repealed

§ 7-1-13.3

Repealed

§ 7-1-13.4

Electronic payments; reversals

§ 7-1-14

Reporting location instructions for purposes of reporting

§ 7-1-15

Secretary may set tax reporting and payment intervals

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Bluebook (online)

New Mexico § 7-2-22, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-2-22.