Corporate Income and Franchise Tax

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Corporate Income and Franchise Tax

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Section
7-2A-1

Short title.

Section
7-2A-2

Definitions.

Section
7-2A-3

Imposition and levy of taxes.

Section
7-2A-4

Exemptions.

Section
7-2A-5

Corporate income tax rates.

Section
7-2A-5.1

Corporate franchise tax amount.

Section
7-2A-6

Tax computation; alternative method.

Section
7-2A-7

Taxes applied to corporations on federal areas.

Section
7-2A-8

Repealed.

Section
7-2A-8.1

Repealed.

Section
7-2A-8.2

Repealed.

Section
7-2A-8.3

Combined and consolidated returns.

Section
7-2A-8.4

Repealed.

Section
7-2A-8.5

Repealed.

Section
7-2A-8.6

Credit for preservation of cultural property; corporate income tax credit.

Section
7-2A-8.7

Repealed.

Section
7-2A-8.8

Welfare-to-work tax credit.

Section
7-2A-8.9

Tax credit; certain conveyances of real property.

Section
7-2A-9

Taxpayer returns; payment of tax.

Section
7-2A-9.1

Estimated tax due; payment of estimated tax; penalty; exemption.

Section
7-2A-9.2

Limitation on claiming of credits and tax rebates.

Section
7-2A-10

Information returns.

Section
7-2A-11

Accounting methods.

Section
7-2A-12

Fiscal years permitted.

Section
7-2A-13

Administration.

Section
7-2A-14

Corporate-supported child care; credits allowed.

Section
7-2A-15

Qualified business facility rehabilitation credit; corporate income tax credit.

Section
7-2A-16

Intergovernmental business tax credit.

Section
7-2A-17

Repealed.

Section
7-2A-17.1

Job mentorship tax credit.

Section
7-2A-18

Credit; certain electronic equipment.

Section
7-2A-19

Renewable energy production tax credit; limitations; definitions; claiming the credit.

Section
7-2A-20

Repealed.

Section
7-2A-21

Sustainable building tax credit.

Section
7-2A-22

Repealed.

Section
7-2A-23

Credit; blended biodiesel fuel.

Section
7-2A-24

Geothermal ground-coupled heat pump tax credit.

Section
7-2A-25

Advanced energy corporate income tax credit.

Section
7-2A-26

Agricultural biomass corporate income tax credit.

Section
7-2A-27

Veteran employment tax credit.

Section
7-2A-28

New sustainable building tax credit.

Section
7-2A-29

Foster youth employment corporate income tax credit.

Section
7-2A-30

Deduction to offset material financial effects of changes in deferred tax amounts due to certain changes made to Sections 7-2A-2, 7-2A-3, 7-2A-8.3, 7-4-10 and 7-4-18 NMSA 1978.