Short title

NMSA 1978, § 7-2-1 — under Article 2.

NMSA 1978, § 7-2-1

Chapter 7, Article 2 NMSA 1978 may be cited as the "Income Tax Act". History: 1953 Comp., § 72-15A-1, enacted by Laws 1965, ch. 202, § 1; 1979, ch. 92, § 1.