New Mexico Code § 7-2-7.3

Exemption; 2005 taxable year rebate. (Effective for 2005 tax year.)
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The tax rebate made for the 2005 taxable year pursuant to this 2005 act is exempt from state income tax.
History: Laws 2005 (1st S.S.), ch. 3, § 4.
Effective dates. — Laws 2005 (1st S.S.), ch. 3, § 8 made Laws 2005 (1st S.S.), ch. 3, § 4 effective October 28, 2005.

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