Moving to New Mexico: insurance, license, deadlines
The duties below bind a person arriving in New Mexico. Each carries its
source and a visible verification date; expand any citation for the exact
quoted text. Where clocks run from different events, every clock appears
with its own trigger. Verified Sep 2026.
Every quoted source on this page was found on a saved copy of its page dated Sep 27, 2026 or later.
Driver license
binds: Person at least fifteen years of age who has in immediate possession a valid driver's license issued to the person in the person's home state or country, upon becoming a resident · verified Sep 2026 · quotes found on saved pages, Sep 27, 2026 or later
Becoming a resident of this state, before being employed for compensation by another for the purpose of driving a motor vehicle
Who this covers, exactly
The person shall obtain a license upon becoming a resident; no person shall drive any motor vehicle upon a highway in this state unless the person holds a valid license issued under the provisions of the Motor Vehicle Code and has surrendered to the division any other license previously issued to the person by this state or by another state or country or has filed an affidavit with the division that the person does not possess such other license; the applicant need not surrender a motorcycle license duly obtained under Paragraph (4) of Subsection A of Section 66-5-5
Has in immediate possession a valid driver's license issued to the person in the person's home state or country
note
The person may drive a motor vehicle in this state, except that the person shall obtain a license upon becoming a resident and before the person is employed for compensation by another for the purpose of driving a motor vehicle
Exceptions on record
NMSA 1978 66-5-2(A)
however, the applicant need not surrender a motorcycle license duly obtained under Paragraph (4) of Subsection A of Section 66-5-5 NMSA 1978
Statute NMSA 1978 66-5-4(B) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
a person who is at least fifteen years of age and who has in immediate possession a valid driver's license issued to the person in the person's home state or country may drive a motor vehicle in this state, except that the person shall obtain a license upon becoming a resident and before the person is employed for compensation by another for the purpose of driving a motor vehicle
Agency guidance New Mexico Motor Vehicle Division, moving-to-New-Mexico driver license FAQ verified Sep 2026
https://www.mvd.newmexico.gov/i-am-moving-to-new-mexico-when-am-i-required-to-get-a-new-mexico-driver-license/
Once you have established residency in New Mexico, you are required to surrender to MVD your license from any other state and apply for a New Mexico license.
Statute NMSA 1978 66-5-2(A) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
no person shall drive any motor vehicle, neighborhood electric car or moped upon a highway in this state unless the person: (1) holds a valid license issued under the provisions of the Motor Vehicle Code; and (2) has surrendered to the division any other license previously issued to the person by this state or by another state or country or has filed an affidavit with the division that the person does not possess such other license
CDL transfer
binds: Person who is a resident of this state, issued a commercial driver's license by another jurisdiction · verified Sep 2026 · quotes found on saved pages, Sep 27, 2026 or later
Is a resident of this state for at least thirty days
Who this covers, exactly
May not drive a commercial motor vehicle under the authority of a commercial driver's license issued by another jurisdiction; when applying to transfer a CDL from one State of domicile to a new State of domicile, an applicant must apply for a CDL from the new State of domicile, and the division shall not issue a commercial driver's license to a person unless that person can establish that New Mexico is the person's state of domicile and has passed a knowledge test and a skills test for driving a commercial motor vehicle
Issued a commercial driver's license by another jurisdiction
If missed
A person who is a resident of this state for at least thirty days may not drive a commercial motor vehicle under the authority of a commercial driver's license issued by another jurisdiction.
Vehicle title registration
binds: Owner of a vehicle of a type required to be registered in this state · verified Sep 2026 · quotes found on saved pages, Sep 27, 2026 or later
The vehicle is driven or moved upon a highway, except in conformance with the provisions of the Motor Vehicle Code relating to nonresidents
Who this covers, exactly
Every owner of a vehicle of a type required to be registered in this state shall make application to the division for the registration and issuance of a certificate of title for the vehicle, and the registration plate shall be attached to the rear of the vehicle for which it is issued; a nonresident owner may use or permit the use of the vehicle within the state for a period of one hundred eighty days without registering, but any person gainfully employed within the boundaries of this state for a period of thirty days or more within a sixty-day period shall be presumed to be a resident of this state
The vehicle is subject to the registration and certificate of title provisions of the Motor Vehicle Code, and is not a vehicle owned by a carrier that is from a jurisdiction that is not a participant in the International Fuel Tax Agreement, that is authorized by the United States government or an agency of the United States government to conduct cross-border operations beyond the commercial border zone and that identifies New Mexico as the carrier's base jurisdiction
If missed
A person who violates the provisions of this section is guilty of a penalty assessment misdemeanor; a person charged with violating this section shall not be convicted if the person produces, in court, evidence of compliance valid at the time of issuance of the citation
Exceptions on record
NMSA 1978 66-3-4(A)
Except for a vehicle owned by a carrier that is from a jurisdiction that is not a participant in the International Fuel Tax Agreement, that is authorized by the United States government or an agency of the United States government to conduct cross-border operations beyond the commercial border zone pursuant to the provisions of the United States-Mexico-Canada Agreement Implementation Act and that identifies New Mexico as the carrier's base jurisdiction
Statute NMSA 1978 66-3-1(A) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
With the exception of vehicles identified in Subsection B of this section, every motor vehicle, manufactured home, trailer, semitrailer and pole trailer when driven or moved upon a highway and every off-highway motor vehicle is subject to the registration and certificate of title provisions of the Motor Vehicle Code except: (1) any such vehicle driven or moved upon a highway in conformance with the provisions of the Motor Vehicle Code relating to manufacturers, dealers, lien-holders or nonresidents
Statute NMSA 1978 66-3-301(A) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
Any nonresident owner of a vehicle of a type otherwise subject to registration may use or permit the use of the vehicle within the state for a period of one hundred eighty days without registering his vehicle, but any vehicle so used must display current registration plates issued for the vehicle in the state where the owner resides.
Statute NMSA 1978 66-3-1(C) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
A person who violates the provisions of this section is guilty of a penalty assessment misdemeanor. A person charged with violating this section shall not be convicted if the person produces, in court, evidence of compliance valid at the time of issuance of the citation.
Statute NMSA 1978 66-3-4(A) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
every owner of a vehicle of a type required to be registered in this state shall make application to the division for the registration and issuance of a certificate of title for the vehicle.
Statute NMSA 1978 66-3-301(B) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
Any person gainfully employed within the boundaries of this state for a period of thirty days or more within a sixty-day period shall be presumed to be a resident of this state.
Statute NMSA 1978 66-3-18(A) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
The registration plate shall be attached to the rear of the vehicle for which it is issued; however, the registration plate shall be attached to the front of a road tractor or truck tractor.
VIN inspection
binds: Owner of a vehicle subject to registration that has never been registered in this state and that has been registered in another state · verified Sep 2026 · quotes found on saved pages, Sep 27, 2026 or later
Securing registration, reregistration or a certificate of title from the division
Who this covers, exactly
Shall have the vehicle examined and inspected for its identification number or engine number by the division or an officer or a designated agent of the division
Except manufactured homes
note
The vehicle is examined and inspected incident to securing registration, reregistration or a certificate of title from the division
Statute NMSA 1978 66-3-4(B) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
The owner of a vehicle subject to registration that has never been registered in this state and that has been registered in another state, except manufactured homes, shall have the vehicle examined and inspected for its identification number or engine number by the division or an officer or a designated agent of the division incident to securing registration, reregistration or a certificate of title from the division.
Foreign registration surrender
binds: Owner of a foreign vehicle which has been registered heretofore outside of this state · verified Sep 2026 · quotes found on saved pages, Sep 27, 2026 or later
The vehicle to be registered is a foreign vehicle
Who this covers, exactly
Such fact shall be stated in the application, and the owner shall surrender to the division all registration cards and certificates of title, or other evidence of such foreign registration as may be in his possession or under his control
Except where in the course of interstate operation of a vehicle registered in another state it is desirable to retain registration of said vehicle in such other state; such applicant need not surrender but shall submit for inspection evidence of such foreign registration
note
The owner shall surrender to the division all registration cards and certificates of title, or other evidence of such foreign registration, except as provided in Subsection B of this section
Exceptions on record
NMSA 1978 66-3-5(B)
Where in the course of interstate operation of a vehicle registered in another state it is desirable to retain registration of said vehicle in such other state, such applicant need not surrender but shall submit for inspection evidence of such foreign registration and the division, upon a proper showing, shall register said vehicle in this state but shall not issue a certificate of title for such vehicle.
Statute NMSA 1978 66-3-5(A) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
In the event the vehicle to be registered is a specially constructed, reconstructed or foreign vehicle, such fact shall be stated in the application and, with reference to every foreign vehicle which has been registered heretofore outside of this state, the owner shall surrender to the division all registration cards and certificates of title, or other evidence of such foreign registration as may be in his possession or under his control, except as provided in Subsection B of this section.
Vehicle insurance
binds: Owner who permits the operation of a motor vehicle, or a person who drives a motor vehicle, upon the streets or highways of New Mexico · verified Sep 2026 · quotes found on saved pages, Sep 27, 2026 or later
Permits the operation of, or drives, a motor vehicle upon the streets or highways of New Mexico
Who this covers, exactly
The motor vehicle must not be uninsured, and evidence of financial responsibility affirmed to the department must be currently valid, unless the vehicle is specifically exempted from the Mandatory Financial Responsibility Act
The vehicle is not specifically exempted from the provisions of the Mandatory Financial Responsibility Act
If missed
A person who violates the provisions of this section is guilty of a misdemeanor; a person is not convicted if the person produces, in court, evidence of financial responsibility valid at the time of issuance of the citation
Statute NMSA 1978 66-5-205(A) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
No owner shall permit the operation of an uninsured motor vehicle, or a motor vehicle for which evidence of financial responsibility as was affirmed to the department is not currently valid, upon the streets or highways of New Mexico unless the vehicle is specifically exempted from the provisions of the Mandatory Financial Responsibility Act.
Statute NMSA 1978 66-5-205(B) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
No person shall drive an uninsured motor vehicle, or a motor vehicle for which evidence of financial responsibility as was affirmed to the department is not currently valid, upon the streets or highways of New Mexico unless the person is specifically exempted from the provisions of the Mandatory Financial Responsibility Act.
Statute NMSA 1978 66-5-205(E)-(F) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
Any person who violates the provisions of this section is guilty of a misdemeanor as provided in Section 66-8-7 NMSA 1978. ... A person charged with violating the provisions of this section shall not be convicted if the person produces, in court, evidence of financial responsibility valid at the time of issuance of the citation.
Statute NMSA 1978 66-5-208(A)-(C) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
twenty-five thousand dollars ($25,000) because of bodily injury to or death of one person in any one accident; B. subject to this limit for one person, fifty thousand dollars ($50,000) because of bodily injury to or death of two or more persons in any one accident; C. ten thousand dollars ($10,000) because of injury to or destruction of property of others in any one accident
Income tax residency
binds: Individual who is domiciled in this state during any part of the taxable year, or who is physically present in this state for one hundred eighty-five days or more during the taxable year · verified Sep 2026 · quotes found on saved pages, Sep 27, 2026 or later
Is domiciled in this state during any part of the taxable year, or is physically present in this state for one hundred eighty-five days or more during the taxable year
Who this covers, exactly
Every resident not exempt from tax under the Income Tax Act who is required by the laws of the United States to file a federal income tax return shall file a complete tax return with the department, and shall file the return and pay the tax imposed for that year on or before the due date of the resident's or individual's federal income tax return for the taxable year
note
A tax is imposed at the rates specified in the Income Tax Act upon the net income of the resident individual; during the first taxable year in which an individual incurs tax liability as a resident, only income earned on or after the date the individual became a resident and, in addition, income earned in New Mexico while a nonresident of New Mexico shall be allocated to New Mexico
Exceptions on record
NMSA 1978 7-2-2(S)
but any individual, other than someone who was physically present in the state for one hundred eighty-five days or more during the taxable year, who, on or before the last day of the taxable year, changed the individual's place of abode to a place without this state with the bona fide intention of continuing actually to abide permanently without this state is not a resident for the purposes of the Income Tax Act for periods after that change of abode
Statute NMSA 1978 7-2-2(S) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18507/1/document.do
"resident" means an individual who is domiciled in this state during any part of the taxable year or an individual who is physically present in this state for one hundred eighty-five days or more during the taxable year
Statute NMSA 1978 7-2-3 verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18507/1/document.do
A tax is imposed at the rates specified in the Income Tax Act upon the net income of every resident individual and upon the net income of every nonresident individual employed or engaged in the transaction of business in, into or from this state, or deriving any income from any property or employment within this state.
Statute NMSA 1978 7-2-12 verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18507/1/document.do
A resident or any individual who is required by the provisions of the Income Tax Act to file a return or pay a tax shall, on or before the due date of the resident's or individual's federal income tax return for the taxable year, file the return and pay the tax imposed for that year.
Statute NMSA 1978 7-2-12 verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18507/1/document.do
Every resident of this state and every individual deriving income from any business transaction, property or employment within this state and not exempt from tax under the Income Tax Act who is required by the laws of the United States to file a federal income tax return shall file a complete tax return with the department in form and content as prescribed by the secretary.
Statute NMSA 1978 7-2-11(A)(1) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18507/1/document.do
during the first taxable year in which an individual incurs tax liability as a resident, only income earned on or after the date the individual became a resident and, in addition, income earned in New Mexico while a nonresident of New Mexico shall be allocated to New Mexico
Head of family exemption
binds: Head of a family who is a New Mexico resident, by whom residential property subject to the tax is owned · verified Sep 2026 · quotes found on saved pages, Sep 27, 2026 or later
The property tax year for which the exemption is claimed
Who this covers, exactly
An exemption required to be claimed shall be applied for no later than thirty days after the mailing of the county assessor's notices of valuation, in order for it to be allowed for that tax year; a head-of-family exemption claimed and allowed in a tax year need not be claimed for subsequent tax years if there is no change in eligibility for the exemption nor any change in ownership of the property
Is a New Mexico resident who is head of a family, by whom residential property subject to the tax is owned
note
Up to two thousand dollars ($2,000) of the taxable value of residential property subject to the tax is exempt from the imposition of the tax
Statute NMSA 1978 7-37-4(A) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18507/1/document.do
Up to two thousand dollars ($2,000) of the taxable value of residential property subject to the tax is exempt from the imposition of the tax if the property is owned by the head of a family who is a New Mexico resident
Statute NMSA 1978 7-38-17(C) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18507/1/document.do
An exemption required to be claimed under this section shall be applied for no later than thirty days after the mailing of the county assessor's notices of valuation pursuant to Section 7-38-20 NMSA 1978 in order for it to be allowed for that tax year.
Statute NMSA 1978 7-38-17(A) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18507/1/document.do
Subject to the requirements of Subsection E of this section, head-of-family exemptions, veteran exemptions, disabled veteran exemptions or veterans' organization exemptions claimed and allowed in a tax year need not be claimed for subsequent tax years if there is no change in eligibility for the exemption nor any change in ownership of the property against which the exemption was claimed.
Boat titling
binds: Person who is domiciled in this state, by whom a boat operating on the waters of this state is owned · verified Sep 2026 · quotes found on saved pages, Sep 27, 2026 or later
Is domiciled in this state, and a boat operating on the waters of this state is owned by that person
Who this covers, exactly
The boat shall be titled as provided in the Boat Act; every motorboat propelled by sail or machinery operating on the waters of this state shall be numbered, but a motorboat shall not be required to be numbered under the Boat Act if it is already covered by a number in force which has been awarded to it pursuant to federal law or a federally approved numbering system of another state, provided that the boat shall not have been within this state for a period in excess of ninety consecutive days
-
duty deadline immediate from being domiciled in this state while a boat operating on the waters of this state is owned by that person NMSA 1978 66-12-4(B)
-
eligibility window 90 days from within this state, already covered by a number in force which has been awarded to it pursuant to federal law or a federally approved numbering system of another state NMSA 1978 66-12-8(A)
The boat is operating on the waters of this state
If missed
No person shall operate or give permission for the operation of a boat on the waters of this state unless the boat is titled as provided in the Boat Act
Exceptions on record
NMSA 1978 66-12-8(A)
A motorboat shall not be required to be numbered under the Boat Act if it is ... already covered by a number in force which has been awarded to it pursuant to federal law or a federally approved numbering system of another state; provided that the boat shall not have been within this state for a period in excess of ninety consecutive days
Statute NMSA 1978 66-12-4(B) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
Every boat operating on the waters of this state and owned by a person who is domiciled in this state shall be titled. No person shall operate or give permission for the operation of any boat on the waters of this state unless the boat is titled as provided in the Boat Act.
Statute NMSA 1978 66-12-4(A) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
Every motorboat which is propelled by sail or machinery operating on the waters of this state shall be numbered.
Statute NMSA 1978 66-12-5.2(A) verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
Except as provided in Subsection C of this section, every owner of a boat subject to titling under the provisions of the Boat Act shall apply to the division for issuance of a certificate of title for the boat within thirty days after acquisition.
OHV registration
binds: Person who operates an off-highway motor vehicle · verified Sep 2026 · quotes found on saved pages, Sep 27, 2026 or later
Operates an off-highway motor vehicle, unless exempted from the provisions of the Off-Highway Motor Vehicle Act
Who this covers, exactly
The off-highway motor vehicle shall be registered in accordance with Chapter 66, Article 3 NMSA 1978, and the owner shall affix the validating sticker as provided in Chapter 66, Article 3 NMSA 1978
The off-highway motor vehicle is not exempted from the provisions of the Off-Highway Motor Vehicle Act
If missed
A person shall not operate an off-highway motor vehicle unless it has been registered in accordance with Chapter 66, Article 3 NMSA 1978
Statute NMSA 1978 66-3-1003 verified Sep 2026
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
Unless exempted from the provisions of the Off-Highway Motor Vehicle Act, a person shall not operate an off-highway motor vehicle unless the off-highway motor vehicle has been registered in accordance with Chapter 66, Article 3 NMSA 1978. The owner shall affix the validating sticker as provided in Chapter 66, Article 3 NMSA 1978.
Duties people expect here that the cited law does not impose
Each of these is a claim commonly made about moving to New Mexico. Each
was checked against the provision named with it, and is not there. The
finding is bounded by that provision and says nothing about the rest of
New Mexico law.
not a duty · verified Sep 2026 · quote found on a saved page, Sep 27, 2026
Not in the cited law: Every new resident who does not drive must obtain a New Mexico identification card by a fixed deadline
What the cited law does instead. A person who does not have a valid New Mexico driver's license may be issued an identification card by the department, and the department may issue one only to a New Mexico resident; the reviewed provisions state no duty to obtain a card and no deadline
Statute NMSA 1978 66-5-401(A); 66-5-402 verified Sep 2026
This finding is about the provision named here and claims nothing
beyond it.
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
A person who does not have a valid New Mexico driver's license may be issued an identification card by the department. ... The department may issue an identification card only to a person who is a New Mexico resident and who does not have a valid New Mexico license.
not a duty · verified Sep 2026 · quote found on a saved page, Sep 27, 2026
Not in the cited law: Every ordinary passenger vehicle must pass a statewide periodic safety inspection after entry
What the cited law does instead. The reviewed emission-inspection provision applies to a vehicle required by county or municipal ordinance to pass a vehicle emission inspection test; no statewide periodic safety inspection appears in the reviewed Chapter 66 text
Statute NMSA 1978 66-3-7.1(A) verified Sep 2026
This finding is about the provision named here and claims nothing
beyond it.
https://nmonesource.com/nmos/nmsa-unanno/en/18569/1/document.do
No vehicle required by county or municipal ordinance to pass a vehicle emission inspection test shall be registered with the division until such time as a valid vehicle emission inspection certificate is presented, unless the ordinance of the municipality or county specifically excludes enforcement by the division. The provisions of this section shall apply to a class A county or municipality within a class A county that has a vehicle emission inspection program
not a duty · verified Sep 2026 · quote found on a saved page, Sep 27, 2026
Not in the cited law: New Mexico imposes a local or municipal personal income tax in addition to the state income tax
What the cited law does instead. The reviewed imposition provision names no local or municipal income tax
Statute NMSA 1978 7-2-3 verified Sep 2026
This finding is about the provision named here and claims nothing
beyond it.
https://nmonesource.com/nmos/nmsa-unanno/en/18507/1/document.do
A tax is imposed at the rates specified in the Income Tax Act upon the net income of every resident individual and upon the net income of every nonresident individual employed or engaged in the transaction of business in, into or from this state, or deriving any income from any property or employment within this state.
not a duty · verified Sep 2026 · quote found on a saved page, Sep 27, 2026
Not in the cited law: New Mexico automatically recognizes any out-of-state concealed handgun license without a state-specific reciprocal agreement
What the cited law does instead. Recognition of another state's concealed handgun license is a matter of discretionary state authority, in rules the department promulgates, if the issuing authority for the other state meets criteria, the first being that it includes provisions at least as stringent as or substantially similar to the Concealed Handgun Carry Act; recognition is not automatic
Statute NMSA 1978 29-19-12 verified Sep 2026
This finding is about the provision named here and claims nothing
beyond it.
https://nmonesource.com/nmos/nmsa-unanno/en/18529/1/document.do
The department shall promulgate rules necessary to implement the provisions of the Concealed Handgun Carry Act. ... E. provision of discretionary state authority for the transfer, recognition or reciprocity of a concealed handgun license issued by another state if the issuing authority for the other state: (1) includes provisions at least as stringent as or substantially similar to the Concealed Handgun Carry Act
not a duty · verified Sep 2026 · quote found on a saved page, Sep 27, 2026
Not in the cited law: Every eligible newcomer must register to vote within a fixed number of days after moving to New Mexico
What the cited law does instead. The reviewed voter-registration deadline runs from the date of the election, not from the date of the move: registration or an update is due twenty-eight days before the election a person seeks to vote in, except for qualified electors who register or update a certificate of registration at a voting location prior to voting pursuant to Section 1-4-5.7
Statute NMSA 1978 1-4-8 verified Sep 2026
This finding is about the provision named here and claims nothing
beyond it.
https://nmonesource.com/nmos/nmsa-unanno/en/18502/1/document.do
Except for qualified electors who register to vote or update a certificate of registration at a voting location prior to voting pursuant to Section 1-4-5.7 NMSA 1978, for qualified electors seeking to register to vote or update an existing voter registration in the state, the following provisions shall apply: A. to participate in an election, the deadline to register to vote or update an existing voter registration is twenty-eight days prior to that election
not a duty · verified Sep 2026 · quote found on a saved page, Sep 27, 2026
Not in the cited law: A municipality imposes an income tax
What the cited law does instead. Unless otherwise provided by law, no municipality may impose an income tax
not a duty · verified Oct 2026 · quote found on a saved page, Oct 4, 2026
Not in the cited law: A county imposes an income tax
What the cited law does instead. Counties are granted the same powers that are granted municipalities, except for powers inconsistent with statutory or constitutional limitations placed on counties; the reviewed Chapter 4 text names no county income tax
Statute NMSA 1978 4-37-1 verified Oct 2026
This finding is about the provision named here and claims nothing
beyond it.
https://nmonesource.com/nmos/nmsa-unanno/en/18505/1/document.do
All counties are granted the same powers that are granted municipalities except for those powers that are inconsistent with statutory or constitutional limitations placed on counties.