New Mexico § 19-2-5 - New Mexico taxes apply in federal areas
Full text of New Mexico New Mexico Statutes Annotated § 19-2-5 — New Mexico taxes apply in federal areas, with citation guidance and answers to common questions.
§ 19-2-5. New Mexico taxes apply in federal areas
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.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 19-2-5
What does New Mexico Statutes Annotated § 19-2-5 cover?
Section 19-2-5 ("New Mexico taxes apply in federal areas") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Mexico § 19-2-5?
A common citation format is "New Mexico Statutes Annotated § 19-2-5" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Mexico law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.
How does New Mexico § 19-2-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.