19-2-5. New Mexico taxes apply in federal areas.
102 words·~1 min read·
/nm/chapter-19-public-lands/article-2-united-states-lands/19-2-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
No person shall be relieved from liability for any tax levied by this state or by any duly constituted taxing authority of the state having jurisdiction to levy such a tax by reason of his residing within a federal area, having property within a federal area, engaging in business within a federal area or receiving income from transactions occurring or services performed in such area, with such taxes being applicable to all persons on federal areas to the extent permitted by acts of congress.
History: 1953 Comp., § 7-2-4.1, enacted by Laws 1957, ch. 224, § 1; 1983, ch. 35, § 1.