New Mexico Administrative Code
Title 3 - TAXATION
Chapter 3 - PERSONAL INCOME TAXES
Part 4 - EXEMPTIONS
Section 3.3.4.8 - INCOME OF A MEMBER OF A NATO FORCE

Universal Citation: 3 NM Admin Code 3.3.4.8

Current through Register Vol. 35, No. 18, September 24, 2024

A. For purposes of this section (3.3.4.8 NMAC):

(1) "NATO signatory" means a nation, other than the United States, that is a contracting party to the North Atlantic Treaty;

(2) "NATO force" means any NATO signatory's military unit or force or civilian component thereof present in New Mexico in accordance with the North Atlantic Treaty; and

(3) "Member of a NATO force" means the military and civilian personnel of the NATO force and their dependents.

B. The salary, fringe benefits and other emoluments received by a member of a NATO force with respect to employment by or membership in the NATO force are not subject to the New Mexico income tax pursuant to Article X, Section 1 of the North Atlantic Treaty.

C. Income of a member of a NATO force from sources within New Mexico, other than from the member's employment by or membership in the NATO force, are subject to the tax imposed by Section 7-2-3 NMSA 1978.

D. This applies to taxable years beginning on or after January 1, 1995.

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