{"data":{"id":"us-nm/7-2a-11","jurisdiction":"us-nm","citation":"7-2A-11","heading":"Accounting methods.","body":"A taxpayer shall use the same accounting methods for reporting income for corporate income tax purposes as are used in reporting income for federal income tax purposes.","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":"52c0a069615076d9243577787df932b1183a421ea0c949f3f3e1e0a773584f26","source_id":"us-nm","stale":false,"prev":"us-nm/7-2a-10","next":"us-nm/7-2a-12"},"notice":"GroundRules: Original legal text. Not legal advice."}