7-2A-5: Corporate income tax rates.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 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.
Collected 2026-09-03T15:02:19Z. Source file · JSON