There Is a Newer Version of the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 2: Income Tax General Provisions, 7-2-1 through 7-2-36
Section 7-2-21: Fiscal years permitted.
NM Stat § 7-2-21 (1996 through 1st Sess 50th Legis) What's This?
7-2-21. Fiscal years permitted.
Any individual who files income tax returns under the Internal Revenue Code on the basis of a fiscal year shall report income under the Income Tax Act on the same basis.
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