N.M. Stat. § 7-2A-7

Taxes applied to corporations on federal areas.

Last amended: 1986Year: 2026Length: 38 wordsOfficial source
To the extent permitted by law, no corporation shall be relieved from liability for corporate income tax or corporate franchise tax by reason of receiving income from transactions occurring or work or services performed within a federal area.
N.M. Stat. § 7-2A-7: Taxes applied to corporations on federal areas. | Justis AI