History: 1978 Comp., § 7-2-5.4, enacted by Laws 1988, ch. 59, § 1; 1995, ch. 11, § 1; 2007, ch. 45, § 14. Repeals. — Laws 2007, ch. 45, § 14 repealed 7-2-5.4 NMSA 1978, being Laws 1988, ch. 59, § 1, relating to tax exemptions for an adopted special needs child, effective for tax years beginning on or after January 1, 2007. For provisions of former section, see the 2006 NMSA 1978 on NMOneSource.com.
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