There is a newer version of the New Mexico Statutes
2006 New Mexico Statutes - Section 7-2-7.3 — Exemption; 2005 taxable year rebate. (Effective for 2005 tax year.)
7-2-7.3. Exemption; 2005 taxable year rebate. (Effective for 2005 tax year.)
The tax rebate made for the 2005 taxable year pursuant to this 2005 act is exempt from state income tax.
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