Self directed IRA - to buy land

So I have a self directed IRA - that I bought land with the money from a traditional IRA I had from my employer. 

 

The land in New Mexico and I no longer live there. My residence is in Oregon. We are a military family.

 

I recently took the land out of the self directed IRA and got the title to the land - I still have the land in my name. No cash just land.

 

I got a 1099-R because I took it out of the self directed IRA. 
I know I have penalties for taking out early since I am not 59.5 years old

I know I have federal taxes to pay but when it comes to paying /to reporting it - which state do I pay taxes to?

 

Oregon or New Mexico? I did not sell the land - it is still in my name.

 

Thank you in advance

 

 

My question is