There is a newer version of the New Mexico Statutes
2013 New Mexico Statutes
Chapter 7 - Taxation
Article 2 - Income Tax General Provisions
Section 7-2-5.7 - Exemption; income of individuals one hundred years of age or older. (2002)
NM Stat § 7-2-5.7 (2013) What's This?
7-2-5.7. Exemption; income of individuals one hundred years of age or older. (2002)
The income of an individual who is a natural person, who is one hundred years of age or older and who is not a dependent of another individual is exempt from state income tax.
History: Laws 2002, ch. 58, § 1.
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