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Chapter 7 - Taxation.

• Article 1 - Administration, 7-1-1 through 7-1-82.
• Article 1A - Project Mainstream Employment Tax Credit, 7-1a-1 through 7-1A-5.
• Article 2 - Income Tax General Provisions, 7-2-1 through 7-2-36.
• Article 2A - Corporate Income and Franchise Tax, 7-2A-1 through 7-2A-26.
• Article 2C - Tax Refund Intercept Program, 7-2C-1 through 7-2C-14.
• Article 2D - Venture Capital Investments, 7-2D-1 through 7-2D-14.
• Article 2E - Rural Job Tax Credits, 7-2E-1 through 7-2E-2.
• Article 2F - Film Production Tax Credit, 7-2F-1 through 7-2F-2.
• Article 2G - New Mexico Filmmaker Tax Credit, 7-2G-1.
• Article 2H - Native American Veterans' Income Tax Settlement Fund, 7-2H-1 through 7-2H-4.
• Article 3 - Income Tax Withholding, 7-3-1 through 7-3-13.
• Article 3A - Oil and Gas Proceeds Withholding Tax, 7-3A-1 through 7-3A-9.
• Article 4 - Division of Income for Tax Purposes, 7-4-1 through 7-4-21.
• Article 5 - Multistate Tax Compact, 7-5-1 through 7-5-7.
• Article 5A - Streamlined Sales and Use Tax Administration, 7-5A-1 through 7-5A-9.
• Article 6 - Banking and Financial Corporations Tax, 7-6-1 through 7-6-9.
• Article 7 - Estate Tax, 7-7-1 through 7-7-20.
• Article 8A - Uniform Unclaimed Property Act, 7-8A-1 through 7-8A-31.
• Article 9 - Gross Receipts and Compensating Tax, 7-9-1 through 7-9-114.
• Article 9A - Investment Credit, 7-9A-1 through 7-9A-11.
• Article 9B - Filmmaker's Credit, 7-9B-1 through 7-9B-7.
• Article 9C - Interstate Telecommunications Gross Receipts Tax, 7-9C-1 through 7-9C-11.
• Article 9D - Capital Equipment Tax Credit, 7-9D-1 through 7-9D-9.
• Article 9E - Laboratory Partnership with Small Business Tax Credit, 7-9E-1 through 7-9E-11.
• Article 9F - Technology Jobs Tax Credit, 7-9F-1 through 7-9F-12.
• Article 9G - Other Tax Credits, 7-9G-1 through 7-9G-2.
• Article 9H - Research and Development Small Business Tax Credit Act, 7-9H-1 through 7-9H-6.
• Article 9I - Affordable Housing Tax Credit Act, 7-9I-1 through 7-9I-6.
• Article 9J - Alternative Energy Product Manufacturers Tax Credit Act, 7-9J-1 through 7-9J-8.
• Article 10 - Gross Receipts Tax Registration, 7-10-1 through 7-10-5.
• Article 11 - Railroad Car Company Tax, 7-11-1 through 7-11-12.
• Article 12 - Cigarette Tax, 7-12-1 through 7-12-19.
• Article 12A - Tobacco Products Tax, 7-12A-1 through 7-12A-10.
• Article 13 - Gasoline Tax, 7-13-1 through 7-13-18.
• Article 13A - Petroleum Products Loading Fee, 7-13A-1 through 7-13A-6.
• Article 14 - Motor Vehicle Excise Tax, 7-14-1 through 7-14-11.
• Article 14A - Leased Vehicle Gross Receipts Tax, 7-14A-1 through 7-14A-11.
• Article 15 - Trip Tax, 7-15-1 through 7-15-6.
• Article 15A - Weight Distance Tax, 7-15A-1 through 7-15A-16.
• Article 16 - Special Fuels Tax, 7-16-1 through 7-16-26.
• Article 16A - Special Fuels Supplier Tax, 7-16A-1 through 7-16A-21.
• Article 16B - Alternative Fuel Tax, 7-16B-1 through 7-16B-10.
• Article 17 - Liquor Excise Tax, 7-17-1 through 7-17-12.
• Article 18 - Electrical Energy Tax, 7-18-1 through 7-18-6.
• Article 18A - Controlled Substance Tax, 7-18A-1 through 7-18A-7.
• Article 19 - Municipal Gross Receipts Tax, 7-19-1 through 7-19-18.
• Article 19A - Special Municipal Gross Receipts Tax, 7-19A-1 through 7-19A-7.
• Article 19B - Municipal Environmental Services Gross Receipts Tax, 7-19B-1 through 7-19B-7.
• Article 19C - Municipal Infrastructure Gross Receipts Tax, 7-19C-1 through 7-19C-7.
• Article 19D - Municipal Local Option Gross Receipts Taxes, 7-19D-1 through 7-19D-16.
• Article 20 - County Gross Receipts Tax, 7-20-1 through 7-20-26.
• Article 20A - County Fire Protection Excise Tax, 7-20A-1 through 7-20A-9.
• Article 20B - County Environmental Services Gross Receipts Tax, 7-20B-1 through 7-20B-7.
• Article 20C - Local Hospital Gross Receipts Tax, 7-20C-1 through 7-20C-17.
• Article 20E - County Local Option Gross Receipts Taxes, 7-20E-1 through 7-20E-27.
• Article 20F - County Correctional Facility Gross Receipts Tax, 7-20F-1 through 7-20F-12.
• Article 21 - County Sales Tax, 7-21-1 through 7-21-7.
• Article 22 - Occupational Licenses, 7-22-1 through 7-22-14.
• Article 23 - Exemption of Producers from Licenses, 7-23-1 through 7-23-2.
• Article 24 - Municipal and County Gross Receipts Tax on Liquor, 7-24-1 through 7-24-16.
• Article 24A - County and Municipal Gasoline Tax, 7-24A-1 through 7-24A-21.
• Article 24B - Special County Hospital Gasoline Tax, 7-24B-1 through 7-24B-10.
• Article 25 - Resources Excise Tax, 7-25-1 through 7-25-9.
• Article 26 - Severance Tax, 7-26-1 through 7-26-11.
• Article 27 - Severance Tax Bonding Act, 7-27-1 through 7-27-48.
• Article 28 - Oil and Gas Accounting, 7-28-1 through 7-28-13.
• Article 29 - Oil and Gas Severance Tax, 7-29-1 through 7-29-23.
• Article 29A - Enhanced Oil Recovery, 7-29A-1 through 7-29A-5.
• Article 29B - Natural Gas and Crude Oil Production Incentives, 7-29B-1 through 7-29B-6.
• Article 29C - Intergovernmental Tax Credits, 7-29C-1 through 7-29C-2.
• Article 30 - Oil and Gas Conservation Tax, 7-30-1 through 7-30-27.
• Article 31 - Oil and Gas Emergency School Tax, 7-31-1 through 7-31-27.
• Article 32 - Oil and Gas Ad Valorem Production Tax, 7-32-1 through 7-32-28.
• Article 33 - Natural Gas Processors Tax, 7-33-1 through 7-33-22.
• Article 34 - Oil and Gas Production Equipment Ad Valorem Tax, 7-34-1 through 7-34-20.
• Article 35 - Property Tax, 7-35-1 through 7-35-10.
• Article 36 - Valuation of Property, 7-36-1 through 7-36-33.
• Article 37 - Imposition of Property Tax, 7-37-1 through 7-37-8.
• Article 38 - Administration and Enforcement of Property Taxes, 7-38-1 through 7-38-93.
• Article 39 - Copper Production Ad Valorem Tax, 7-39-1 through 7-39-10.