Article 2A - CORPORATE INCOME AND FRANCHISE TAX
- Section 7-2A-NEW - [Newly enacted section not yet numbered] [Effective ninety days after adjournment] Clean car corporate income tax credit
- Section 7-2A-NEW - [Newly enacted section not yet numbered] [Effective ninety days after adjournment] Clean car charging unit corporate income tax credit
- Section 7-2A-NEW - [Newly enacted section not yet numbered] [Effective 1/1/2025] Geothermal electricity generation corporate income tax credit
- Section 7-2A-NEW - [Newly enacted section not yet numbered] [Effective 1/1/2025] Advanced energy equipment corporate income tax credit
- Section 7-2A-NEW - [Newly enacted section not yet numbered] [Repealed Effective ninety days after adjournment]
- Section 7-2A-1 - Short title
- Section 7-2A-2 - [Effective Until 1/1/2025] Definitions
- Section 7-2A-2 - [Effective 1/1/2025] Definitions
- Section 7-2A-3 - Imposition and levy of taxes
- Section 7-2A-4 - Exemptions
- Section 7-2A-4.1 - [Repealed]
- Section 7-2A-5 - [Effective Until 1/1/2025] Corporate income tax rates
- Section 7-2A-5 - [Effective 1/1/2025] 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- Section 7-2A-8 - [Repealed]
- Section 7-2A-8.1, 7-2A-8.2 - Repealed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- Section 7-2A-8.4 - [Repealed]
- Section 7-2A-8.5 - [Repealed]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- Section 7-2A-8.7 - [Repealed]
- Section 7-2A-8.8 - [Repealed]
- 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- Section 7-2A-15 - [Repealed]
- 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- Section 7-2A-17 - [Repealed]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- Section 7-2A-18 - [Repealed]
- 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- Section 7-2A-20 - [Repealed]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 - [Repealed]
- Section 7-2A-24 - [Effective Until ninety days after adjournment] Geothermal ground-coupled heat pump tax credit
- Section 7-2A-24 - [Effective ninety days after adjournment] Geothermal ground-coupled heat pump corporate income tax credit
- Section 7-2A-25 - [Repealed]
- Section 7-2A-26 - Agricultural biomass corporate income tax credit
- Section 7-2A-27 - [Repealed]
- 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