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us-nm/statute/chapter-7/article-2A — Corporate Income and Franchise Tax · Axiom

Axiom
New Mexico
Statutes
Chapter 7

Corporate Income and Franchise Tax

52 sections

Short title.
Definitions.
Imposition and levy of taxes.
Exemptions.
Repealed.
Corporate income tax rates.
Corporate franchise tax amount.
Tax computation; alternative method.
Taxes applied to corporations on federal areas.
Repealed.
Repealed.
Repealed.
Combined and consolidated returns.
Repealed.
Repealed.
Credit for preservation of cultural property; corporate income tax credit.
Repealed.
Repealed.
Tax credit; certain conveyances of real property.
Taxpayer returns; payment of tax.
Estimated tax due; payment of estimated tax; penalty; exemption.
Limitation on claiming of credits and tax rebates.
Information returns.
Accounting methods.
Fiscal years permitted.
Administration.
Repealed.
Repealed.
Intergovernmental business tax credit.
Repealed.
Repealed.
Repealed.
Renewable energy production tax credit; limitations; definitions; claiming the credit.
Clean car corporate income tax credit.
Clean car charging unit corporate income tax credit.
Advanced energy equipment corporate income tax credit.
Local journalist employment corporate income tax credit.
Local news printer corporate income tax credit.
Repealed.
Repealed.
Repealed.
Repealed.
Geothermal ground-coupled heat pump corporate income tax credit.
Geothermal electricity generation corporate income tax credit.
Repealed.
Agricultural biomass corporate income tax credit.
Repealed.
2015 sustainable building corporate income tax credit.
2021 sustainable building corporate income tax credit.
Repealed.
Repealed.
Deduction; income from leasing a liquor license.