7-2A-5.1: Corporate franchise tax amount.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 2A Corporate Income and Franchise Tax
The corporate franchise tax amount imposed on a corporation by Section 7-2A-3 NMSA 1978 shall be fifty dollars ($50.00) per taxable year or any fraction thereof.
Collected 2026-09-03T15:02:19Z. Source file · JSON