Home/New Mexico/Statutes/Ch. 7: Taxation/Art. 2: Income Tax General Provisions/§ 7-2-5.11
New Mexico Statutes

§ 7-2-5.11 — Exemption; armed forces salaries

New Mexico § 7-2-5.11
JurisdictionNew Mexico
Ch. 7Taxation
Art. 2Income Tax General Provisions

This text of New Mexico § 7-2-5.11 (Exemption; armed forces salaries) 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. § 7-2-5.11 (2026).

Text

A salary paid by the United States to a taxpayer for active duty service in the armed forces of the United States is exempt from state income taxation.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Laws 2007, ch. 45, § 11.

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Repealed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Repealed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
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
New Mexico § 7-2-5.11, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-2-5.11.