# N.M. Stat. § 7-2-1: Short title

> New Mexico · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A2_S7-2-1

## Section

- **Citation:** N.M. Stat. § 7-2-1
- **Heading:** Short title
- **Jurisdiction:** New Mexico
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NM Code / Chapter 7 / Article 2 / Section 7-2-1

## Text

Chapter 7, Article 2 NMSA 1978 may be cited as the “Income Tax Act”.

## Nearby sections

- [N.M. Stat. § 7-2-1 § 7-2-1. Short title](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A2_S7-2-1.md)
- [N.M. Stat. § 7-2-1 § 7-2-1. Short title](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A2_S7-2-1.md)
- [N.M. Stat. § 7-2-2 § 7-2-2. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A2_S7-2-2.md)
- [N.M. Stat. § 7-2-2 § 7-2-2. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A2_S7-2-2.md)
- [N.M. Stat. § 7-2-3 § 7-2-3. Imposition and levy of tax](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A2_S7-2-3.md)
- [N.M. Stat. § 7-2-3 § 7-2-3. Imposition and levy of tax](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A2_S7-2-3.md)
- [N.M. Stat. § 7-2-4 § 7-2-4. Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A2_S7-2-4.md)
- [N.M. Stat. § 7-2-4 § 7-2-4. Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A2_S7-2-4.md)
- [N.M. Stat. § 7-2-5.2 § 7-2-5.2. Exemption; income of persons sixty-five and older or blind](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A2_S7-2-5.2.md)
- [N.M. Stat. § 7-2-5.2 § 7-2-5.2. Exemption; income of persons sixty-five and older or blind](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A2_S7-2-5.2.md)
- [N.M. Stat. § 7-2-5.5 § 7-2-5.5. Exemption; earnings by Indians, their Indian spouses and Indian dependents on Indian lands](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A2_S7-2-5.5.md)
- [N.M. Stat. § 7-2-5.5 § 7-2-5.5. Exemption; earnings by Indians, their Indian spouses and Indian dependents on Indian lands](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A2_S7-2-5.5.md)
- [N.M. Stat. § 7-2-5.6 § 7-2-5.6. Exemption; medical care savings accounts](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A2_S7-2-5.6.md)
- [N.M. Stat. § 7-2-5.6 § 7-2-5.6. Exemption; medical care savings accounts](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A2_S7-2-5.6.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A2_S7-2-1. Check the current official text before relying on it. Not legal advice.