# N.M. Stat. § 7-2-5.5: Exemption; earnings by Indians, their Indian spouses and Indian dependents on Indian lands

> New Mexico · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A2_S7-2-5.5

## Section

- **Citation:** N.M. Stat. § 7-2-5.5
- **Heading:** Exemption; earnings by Indians, their Indian spouses and Indian dependents on Indian lands
- **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 7-2-5.5

## Text

Income earned by a member of a New Mexico federally recognized Indian nation, tribe, band or pueblo, the member's spouse or dependent, who is a member of a New Mexico federally recognized Indian nation, tribe, band or pueblo, is exempt from state income tax if the income is earned from work performed within and the member, spouse or dependent is domiciled within the boundaries of the Indian member's or the spouse's reservation or pueblo grant or within the boundaries of land defined as “Indian country” pursuant to 18 U.S.C. Section 1151 , as that section may be amended or renumbered, for that nation, tribe, band or pueblo.

## 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_S7-2-5.5. Check the current official text before relying on it. Not legal advice.