{"data":{"id":"us-nm/7-2a-1","jurisdiction":"us-nm","citation":"7-2A-1","heading":"Short title.","body":"Chapter 7, Article 2A NMSA 1978 may be cited as the \"Corporate Income and Franchise Tax Act\".","path":["Chapter 7 - Taxation","ARTICLE 2A Corporate Income and Franchise Tax"],"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":"b35010696807943f3f52a46752deb554b6e0bac3593730e358ab6c41f21a187a","source_id":"us-nm","stale":false,"prev":"us-nm/7-2-41","next":"us-nm/7-2a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}