Chapter 7, Article 2A NMSA 1978 may be cited as the "Corporate Income and Franchise Tax Act".
§ 7-2A-1 NMSA 1978
Short title
Known as the Corporate Income and Franchise Tax Act
The act spans §§ 7–7 (52 sections).
1978 Comp., § 7-2A-1, enacted by Laws 1981, ch. 37, § 34; 1986, ch. 20, § 32.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.