There Is a Newer Version
of
the New Mexico Statutes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.
Universal Citation:
NM Stat § 7-2A-7 (1996 through 1st Sess 50th Legis)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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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