Short title
NMSA 1978, § 7-2A-1
in effect7-2A-1. Short title
Chapter 7, Article 2A NMSA 1978 may be cited as the "Corporate Income and Franchise Tax Act".
1978 Comp., § 7-2A-1, enacted by Laws 1981, ch. 37, § 34; 1986, ch. 20, § 32.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do#!b/7-2A-1Fetched: 10/20/2026
