There is a newer version of the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 2A: Corporate Income and Franchise Tax, 7-2A-1 through 7-2A-26
Section 7-2A-7: Taxes applied to corporations on federal areas.
NM Stat § 7-2A-7 (1996 through 1st Sess 50th Legis) What's This?
7-2A-7. Taxes applied to corporations on federal areas.
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.
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