{"data":{"id":"us-nm/7-2a-13","jurisdiction":"us-nm","citation":"7-2A-13","heading":"Administration.","body":"The Corporate Income and Franchise Tax Act shall be administered pursuant to the provisions of the Tax Administration Act [Chapter 7, Article 1 NMSA 1978].","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":"d9d500726de0baf1d0f9966d3e8c385640d6cc683bb0b802d921b71fb01a74fa","source_id":"us-nm","stale":false,"prev":"us-nm/7-2a-12","next":"us-nm/7-2a-14"},"notice":"GroundRules: Original legal text. Not legal advice."}