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New Mexico · Through 2026-07-01

7-2A-7: Taxes applied to corporations on federal areas.

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Where this section sits in the code
  1. Chapter 7 - Taxation
  2. ARTICLE 2A Corporate Income and Franchise Tax

To the extent permitted by law, no corporation shall be relieved from liability for corporate income tax or corporate franchise tax by reason of receiving income from transactions occurring or work or services performed within a federal area.

Collected 2026-09-03T15:02:19Z. Source file · JSON

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