Article
Corporate Income and Franchise Tax
- § 7-2A-1 NMSA 1978— Short title
- § 7-2A-2 NMSA 1978— Definitions
- § 7-2A-3 NMSA 1978— Imposition and levy of taxes
- § 7-2A-4 NMSA 1978— Exemptions
- § 7-2A-4.1 NMSA 1978— Repealed
- § 7-2A-5 NMSA 1978— Corporate income tax rates
- § 7-2A-5.1 NMSA 1978— Corporate franchise tax amount
- § 7-2A-6 NMSA 1978— Tax computation; alternative method
- § 7-2A-7 NMSA 1978— Taxes applied to corporations on federal areas
- § 7-2A-8 NMSA 1978— Repealed
- § 7-2A-8.1 NMSA 1978— Repealed
- § 7-2A-8.2 NMSA 1978— Repealed
- § 7-2A-8.3 NMSA 1978— Combined and consolidated returns
- § 7-2A-8.4 NMSA 1978— Repealed
- § 7-2A-8.5 NMSA 1978— Repealed
- § 7-2A-8.6 NMSA 1978— Credit for preservation of cultural property; corporate income tax credit
- § 7-2A-8.7 NMSA 1978— Repealed
- § 7-2A-8.8 NMSA 1978— Repealed
- § 7-2A-8.9 NMSA 1978— Tax credit; certain conveyances of real property
- § 7-2A-9 NMSA 1978— Taxpayer returns; payment of tax
- § 7-2A-9.1 NMSA 1978— Estimated tax due; payment of estimated tax; penalty; exemption
- § 7-2A-9.2 NMSA 1978— Limitation on claiming of credits and tax rebates
- § 7-2A-10 NMSA 1978— Information returns
- § 7-2A-11 NMSA 1978— Accounting methods
- § 7-2A-12 NMSA 1978— Fiscal years permitted
- § 7-2A-13 NMSA 1978— Administration
- § 7-2A-14 NMSA 1978— Repealed
- § 7-2A-15 NMSA 1978— Repealed
- § 7-2A-16 NMSA 1978— Intergovernmental business tax credit
- § 7-2A-17 NMSA 1978— Repealed
- § 7-2A-17.1 NMSA 1978— Repealed
- § 7-2A-18 NMSA 1978— Repealed
- § 7-2A-19 NMSA 1978— Renewable energy production tax credit; limitations; definitions; claiming the credit
- § 7-2A-19.1 NMSA 1978— Clean car corporate income tax credit. (Repealed effective January 1, 2031.)
- § 7-2A-19.2 NMSA 1978— Clean car charging unit corporate income tax credit. (Repealed effective January 1, 2031.)
- § 7-2A-19.3 NMSA 1978— Advanced energy equipment corporate income tax credit. (Repealed effective January 1, 2034.)
- § 7-2A-19.4 NMSA 1978— Local journalist employment corporate income tax credit
- § 7-2A-19.5 NMSA 1978— Local news printer corporate income tax credit
- § 7-2A-20 NMSA 1978— Repealed
- § 7-2A-21 NMSA 1978— Repealed
- § 7-2A-22 NMSA 1978— Repealed
- § 7-2A-23 NMSA 1978— Repealed
- § 7-2A-24 NMSA 1978— Geothermal ground-coupled heat pump corporate income tax credit
- § 7-2A-24.1 NMSA 1978— Geothermal electricity generation corporate income tax credit
- § 7-2A-25 NMSA 1978— Repealed
- § 7-2A-26 NMSA 1978— Agricultural biomass corporate income tax credit
- § 7-2A-27 NMSA 1978— Repealed
- § 7-2A-28 NMSA 1978— 2015 sustainable building corporate income tax credit
- § 7-2A-28.1 NMSA 1978— 2021 sustainable building corporate income tax credit
- § 7-2A-29 NMSA 1978— Repealed
- § 7-2A-30 NMSA 1978— Repealed
- § 7-2A-31 NMSA 1978— Deduction; income from leasing a liquor license