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Taxation in New Mexico takes several different forms. The principal taxes levied in the U.S. state of New Mexico include state income tax on personal and corporate income, a state gross receipts tax, gross receipts taxes in local jurisdictions, state and local property taxes, and several taxes related to production and processing of oil, gas, and other natural resources. The New Mexico Taxation and Revenue Department is the state agency with primary responsibility for tax administration. ==Income tax== New Mexico residents are subject to the state's personal income tax. Additionally, the personal income tax applies to nonresidents who work in the state or derive income from property there.〔(【引用サイトリンク】title=Personal Income Tax )〕 Regular military salaries of New Mexico residents serving in the U.S. military are subject to the income tax, but since 2007, active-duty military salaries have been exempt from the state income tax. Personal income tax rates for New Mexico range from 1.7% to 4.9%, within four income brackets.〔 〕 The individual income tax rates are listed in the table below.〔(Section 7-2-7. Individual income tax rates. (Effective January 1, 2008.) ) New Mexico Compilation Commission. Retrieved March 03, 2013.〕 Corporations that generate income from activities or sources in New Mexico and that are required to file federal income tax returns as corporations must pay corporate income tax to the state.〔(【引用サイトリンク】title=Corporate Income and Franchise Tax )〕 Corporate income is taxed at the rate of 4.8% for the first $500,000, 6.4% for the next $500,000 (up to total income of $1 million), and 7.6% for income above the first million.〔(【引用サイトリンク】title=Corporate Income Tax Rates )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in New Mexico」の詳細全文を読む スポンサード リンク
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