{"data":{"id":"us-nm/7-2-21","jurisdiction":"us-nm","citation":"7-2-21","heading":"Fiscal years permitted.","body":"Any individual who files income tax returns under the Internal Revenue Code on the basis of a fiscal year shall report income under the Income Tax Act on the same basis.","path":["Chapter 7 - Taxation","ARTICLE 2 Income Tax General Provisions"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"9b63b2dc2beafd8e40f3785822232845b191a4eec53739884fdbd60a5c0e4fcf","source_id":"us-nm","stale":false,"prev":"us-nm/7-2-20","next":"us-nm/7-2-21.1"},"notice":"GroundRules: Original legal text. Not legal advice."}