US lawNew MexicoStatutesChapter 7Article 2A7-2A-1N.M. Stat. § 7-2A-1Short title.Last amended: 1986Year: 2026Length: 17 wordsOfficial source Chapter 7, Article 2A NMSA 1978 may be cited as the "Corporate Income and Franchise Tax Act".NextN.M. Stat. § 7-2A-2