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2021 New Mexico Statutes
Chapter 7 - Taxation
Article 2A - Corporate Income and Franchise Tax
- 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- Section 7-2A-8 - Repealed.
- Section 7-2A-8.1 - Repealed.
- Section 7-2A-8.2 - Repealed.
- Section 7-2A-8.3 - Combined and consolidated returns.
- Section 7-2A-8.4 - Repealed.
- Section 7-2A-8.5 - Repealed.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- Section 7-2A-8.7 - Repealed.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- Section 7-2A-17 - Repealed.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- Section 7-2A-20 - Repealed.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- Section 7-2A-22 - Repealed.
- 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.
- Section 7-2A-27 - Veteran employment tax credit.
- Section 7-2A-28 - 2015 sustainable building tax credit.
- Section 7-2A-28.1 - 2021 sustainable building tax credit.
- Section 7-2A-29 - Foster youth employment corporate income tax credit.
- Section 7-2A-30 - Deduction to offset material financial effects of changes in deferred tax amounts due to certain changes made to sections 7-2A-2, 7-2A-3, 7-2A-8.3, 7-4-10 and 7-4-18 NMSA 1978.
- Section 7-2A-31 - Deduction; income from leasing a liquor license.
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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