For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Franchise Tax (Repealed, Recompiled.)

NMSA 1978 ch. 53, art. 3
in effect
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18556/index.doFetched: 10/20/2026

Starting a business in New Mexico? New Mexico LLC guide: costs and requirements