N.M. Stat. § 7-2A-6
Current through 2024, ch. 69
For those taxpayers who do not compute an amount upon which the federal income tax is calculated or who do not compute their federal income tax payable for the taxable year, the secretary shall prescribe such regulations or instructions as he may deem necessary to enable them to compute their corporate income tax due.
NMS § 7-2A-6