STATE STATUTES & CODES
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NEW MEXICO STATUTES AND CODES
Article 2A - Corporate Income and Franchise Tax, 7-2A-1 through 7-2A-26.
- 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 - Credit; income allocation and apportionment.
- Section 7-2A-8.1, 7-2A-8.2 - Repealed.
- Section 7-2A-8.3 - Combined returns.
- Section 7-2A-8.4 - Consolidated returns.
- Section 7-2A-8.5 - Repealed.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- Section 7-2A-8.7 - Repealed.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- Section 7-2A-17 - Repealed.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- Section 7-2A-20 - Repealed.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 - Tax credit; agricultural water conservation expenses. (Repealed effective January 1, 2013.)
- 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.
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