New Mexico § 3-18-2 - Prohibition on municipal taxing power
Full text of New Mexico New Mexico Statutes Annotated § 3-18-2 — Prohibition on municipal taxing power, with citation guidance and answers to common questions.
§ 3-18-2. Prohibition on municipal taxing power
Unless otherwise provided by law, no municipality may impose: A. an income tax; B. a tax on property measured on an ad valorem, per unit or other basis; or C. any excise tax including but not limited to: (1) sales taxes; (2) gross receipts; and (3) excise taxes on any incident relating to: (a) tobacco; (b) liquor; (c) motor fuels; and (d) motor vehicles. D. However, any municipality may impose excise taxes of the sales, gross receipts
or any other type on specific products and services, other than those enumerated in
Paragraph (3) of Subsection C of this section, if the products and services taxed
are each named specifically in the ordinance imposing the tax on them and if the ordinance
is approved by a majority vote in the municipality. E. Subsections C and D of this section shall not be construed to apply to or otherwise
affect any occupation tax imposed prior to or after the effective date of this act
under Sections 3-38-1 through 3-38-12 NMSA 1978 , as those sections may be amended from time to time; provided, the provisions of
this subsection shall not apply to the sale of motor vehicles.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 3-18-2
What does New Mexico Statutes Annotated § 3-18-2 cover?
Section 3-18-2 ("Prohibition on municipal taxing power") 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 § 3-18-2?
A common citation format is "New Mexico Statutes Annotated § 3-18-2" (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 § 3-18-2 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.