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2021 New Mexico Statutes
Chapter 7 - Taxation
Article 40 - Insurance Premium Tax
- Section 7-40-1 - Short title.
- Section 7-40-2 - Definitions.
- Section 7-40-3 - Imposition and rate of tax; denomination of "premium tax", "health insurance premium surtax" and "self-insured group tax".
- Section 7-40-3 - Imposition and rate of tax; denomination of "premium tax" and "health insurance premium surtax". (Effective January 1, 2022.)
- Section 7-40-4 - Reciprocity provision.
- Section 7-40-5 - Exemptions.
- Section 7-40-6 - Credit; medical insurance pool assessments.
- Section 7-40-7 - Date payment due.
- Section 7-40-8 - Repealed.
- Section 7-40-9 - Repealed.
- Section 7-40-10 - Department shall promulgate rules.
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