New Mexico · Statutes
Article 2A
52 sections
52 sections
- N.M. Stat. § 7-2A-1Short title.
- N.M. Stat. § 7-2A-2Definitions.
- N.M. Stat. § 7-2A-3Imposition and levy of taxes.
- N.M. Stat. § 7-2A-4Exemptions.
- N.M. Stat. § 7-2A-4.1Repealed.Repealed
- N.M. Stat. § 7-2A-5Corporate income tax rates.
- N.M. Stat. § 7-2A-5.1Corporate franchise tax amount.
- N.M. Stat. § 7-2A-6Tax computation; alternative method.
- N.M. Stat. § 7-2A-7Taxes applied to corporations on federal areas.
- N.M. Stat. § 7-2A-8Repealed.Repealed
- N.M. Stat. § 7-2A-8.1Repealed.Repealed
- N.M. Stat. § 7-2A-8.2Repealed.Repealed
- N.M. Stat. § 7-2A-8.3Combined and consolidated returns.
- N.M. Stat. § 7-2A-8.4Repealed.Repealed
- N.M. Stat. § 7-2A-8.5Repealed.Repealed
- N.M. Stat. § 7-2A-8.6Credit for preservation of cultural property; corporate
- N.M. Stat. § 7-2A-8.7Repealed.Repealed
- N.M. Stat. § 7-2A-8.8Repealed.Repealed
- N.M. Stat. § 7-2A-8.9Tax credit; certain conveyances of real property.
- N.M. Stat. § 7-2A-9Taxpayer returns; payment of tax.
- N.M. Stat. § 7-2A-9.1Estimated tax due; payment of estimated tax; penalty;
- N.M. Stat. § 7-2A-9.2Limitation on claiming of credits and tax rebates.
- N.M. Stat. § 7-2A-10Information returns.
- N.M. Stat. § 7-2A-11Accounting methods.
- N.M. Stat. § 7-2A-12Fiscal years permitted.
- N.M. Stat. § 7-2A-13Administration.
- N.M. Stat. § 7-2A-14Repealed.Repealed
- N.M. Stat. § 7-2A-15Repealed.Repealed
- N.M. Stat. § 7-2A-16Intergovernmental business tax credit.
- N.M. Stat. § 7-2A-17Repealed.Repealed
- N.M. Stat. § 7-2A-17.1Repealed.Repealed
- N.M. Stat. § 7-2A-18Repealed.Repealed
- N.M. Stat. § 7-2A-19Renewable energy production tax credit; limitations;
- N.M. Stat. § 7-2A-19.1Clean car corporate income tax credit. (Repealed
- N.M. Stat. § 7-2A-19.2Clean car charging unit corporate income tax credit.
- N.M. Stat. § 7-2A-19.3Advanced energy equipment corporate income tax
- N.M. Stat. § 7-2A-19.4Local journalist employment corporate income tax credit.
- N.M. Stat. § 7-2A-19.5Local news printer corporate income tax credit.
- N.M. Stat. § 7-2A-20Repealed.Repealed
- N.M. Stat. § 7-2A-21Repealed.Repealed
- N.M. Stat. § 7-2A-22Repealed.Repealed
- N.M. Stat. § 7-2A-23Repealed.Repealed
- N.M. Stat. § 7-2A-24Geothermal ground-coupled heat pump corporate income
- N.M. Stat. § 7-2A-24.1Geothermal electricity generation corporate income tax
- N.M. Stat. § 7-2A-25Repealed.Repealed
- N.M. Stat. § 7-2A-26Agricultural biomass corporate income tax credit.
- N.M. Stat. § 7-2A-27Repealed.Repealed
- N.M. Stat. § 7-2A-282015 sustainable building corporate income tax credit.
- N.M. Stat. § 7-2A-28.12021 sustainable building corporate income tax credit.
- N.M. Stat. § 7-2A-29Repealed.Repealed
- N.M. Stat. § 7-2A-30Repealed.Repealed
- N.M. Stat. § 7-2A-31Deduction; income from leasing a liquor license.