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Taxation in New Mexico
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https://www.nmonesource.com/nmos/nmsa/en/item/4374/index.do#!b/12-3-2
Anchor text: Section 12-3-2
https://www.nmonesource.com/nmos/nmsa/en/item/4374/index.do
Anchor text: Section 12-3-3
http://www.nmonesource.com/nmnxtadmin/NMPublic.aspx
Anchor text: New Mexico Statutes Annotated
http://www.nmonesource.com/nmpublic/gateway.dll/nmsa1978/stat/ch7/4230/4250
Anchor text: Section 7-2-7. Individual income tax rates. (Effective January 1, 2008.)