{"data":{"id":"us-nm/7-2a-12","jurisdiction":"us-nm","citation":"7-2A-12","heading":"Fiscal years permitted.","body":"Any corporation which files income tax returns under the Internal Revenue Code on the basis of a fiscal year shall report income under the Corporate Income and Franchise Tax Act on the same basis.","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":"1a732715204e87511320548e0ec9b197ff3261fc001aadff183dd6ab85f5f616","source_id":"us-nm","stale":false,"prev":"us-nm/7-2a-11","next":"us-nm/7-2a-13"},"notice":"GroundRules: Original legal text. Not legal advice."}