There is a newer version of the New Mexico Statutes
2006 New Mexico Statutes - Section 7-2-5.10 — Exemption; New Mexico national guard member premiums paid for group life insurance.
7-2-5.10. Exemption; New Mexico national guard member premiums paid for group life insurance.
An individual who receives reimbursement from the service members' life insurance reimbursement fund may claim an exemption in the amount of that reimbursement, from income includable, except for this exemption, in net income.
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