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2024 New Mexico Statutes
Chapter 10 - Public Officers and Employees
Article 7A - Deferred Compensation
Section 10-7A-7 - Deferred compensation plan; state tax deferral.
Universal Citation:
NM Stat § 10-7A-7 (2024)
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Income deferred pursuant to the Deferred Compensation Act and any gains arising from such income, shall be subject to New Mexico income tax and other applicable taxes in the same year or years in which the income is subject to federal income tax pursuant to federal law.
History: Laws 1981, ch. 155, § 7.
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