New Mexico 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-20.
- Article 2B — Solar Capital Investments, 7-2B-1.
- 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 3 — Income Tax Withholding, 7-3-1 through 7-3-12.
- 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 8 — Uniform Unclaimed Property Act, 7-8-1 through 7-8-40.
- Article 8A — Uniform Unclaimed Property Act, 7-8A-1 through 7-8A-31.
- Article 9 — Gross Receipts and Compensating Tax, 7-9-1 through 7-9-100.
- 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-9.
- Article 9F — Technology Jobs Tax Credit, 7-9F-1 through 7-9F-12.
- Article 9G — Other Tax Credits, 7-9G-1.
- 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 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-14.
- 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-15.
- 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 20D — County Health Care Gross Receipts Tax, 7-20D-1 through 7-20D-7.
- Article 20E — County Local Option Gross Receipts Taxes, 7-20E-1 through 7-20E-25.
- 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.