Taxes are complicated and difficult, except when they are simple.
The observation comes in the wake of my annual chat with the tax lady and the end of the legislative session.
Like most topics, taxes are simple at the big picture, the most general.
In the tax world, three main areas offer themselves as targets for being taxed: property, sales and income. For income, corporations and people are taxed separately.
In New Mexico, even at the most general, tax concepts are more complicated. That’s to be expected. Everything seems more complicated here, disrupted by the magic dust of enchantment.