N.M. Stat. § 7-2A-12

Current through 2024, ch. 69

Section 7-2A-12 - Fiscal years permitted

Any corporation which files income tax returns under the Internal Revenue Code on the basis of a fiscal year shall report income under the Corporate Income and Franchise Tax Act on the same basis.

NMS § 7-2A-12

1978 Comp., § 7-2A-12, enacted by Laws 1981, ch. 37, § 45; 1986, ch. 20, § 50.