New Mexico Administrative Code
Title 3 - TAXATION
Chapter 3 - PERSONAL INCOME TAXES
- Part 1 - GENERAL PROVISIONS
- Part 2 - WITHHOLDING WAGES AND UNEARNED INCOME
- Part 3 - IMPOSITION AND LEVY OF TAX
- Part 4 - EXEMPTIONS
- Part 5 - OIL AND GAS PROCEEDS WITHHOLDING
- Part 6 - RESERVED
- Part 7 - INDIVIDUAL INCOME TAX
- Part 8 - RESERVED
- Part 9 - TAX COMPUTATION - ALTERNATIVE METHOD [RESERVED]
- Part 10 - INCOME TAXES APPLIED TO INDIVIDUALS ON FEDERAL AREAS [RESERVED]
- Part 11 - TAX CREDIT - INCOME ALLOCATION AND APPORTIONMENT
- Part 12 - TAXPAYER RETURNS - PAYMENT OF TAX
- Part 13 - TAX REBATES AND CREDITS
- Part 14 - NEW SOLAR MARKET DEVELOPMENT INCOME TAX CREDIT
- Part 15- 19 - RESERVED
- Part 20 - RENTS AND ROYALTIES
- Part 21 - FISCAL YEARS AND ACCOUNTING METHODS [RESERVED]
- Part 22 - ADMINISTRATION [RESERVED]
- Part 23 - OPTIONAL CONTRIBUTION OF TAX REFUND [RESERVED]
- Part 24 - 26 - RESERVED
- Part 27 - LEGISLATIVE FINDING AND INTENT [RESERVED]
- Part 28 - SOLAR MARKET DEVELOPMENT TAX CREDIT
- Part 29 - SUSTAINABLE BUILDING TAX CREDIT FOR RESIDENTIAL BUILDINGS
- Part 30 - SUSTAINABLE BUILDING TAX CREDIT FOR COMMERCIAL BUILDINGS
- Part 31 - APPLICATION AND CERTIFICATION PROCESS FOR THE ADMINISTRATION OF THE WATER CONSERVATION TAX CREDIT
- Part 32 - CERTIFICATION FOR TAX CREDIT FOR GEOTHERMAL GROUND-COUPLED HEAT PUMPS
- Part 33 - CERTIFICATION FOR TAX CREDIT FOR AGRICULTURAL BIOMASS
- Part 34 - 2015 SUSTAINABLE BUILDING TAX CREDIT
- Part 35 - 2021 SUSTAINABLE BUILDING TAX CREDIT
- Part 36 - CLEAN CAR PERSONAL INCOME TAX CREDIT
- Part 37 - CLEAN CAR CHARGING UNIT PERSONAL INCOME TAX CREDIT
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