New Mexico Statutes

§ 7-2A-5 — Corporate income tax rates

New Mexico·Ch. 7 Taxation·Art. 2A Corporate Income and Franchise Tax
The corporate income tax imposed on corporations by Section 7-2A-3 NMSA 1978 shall be five and nine-tenths percent of taxable income.

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Legislative History

1978 Comp., § 7-2A-5, enacted by Laws 1981, ch. 37, § 38; 1981, ch. 176, §

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