{"data":{"id":"us-nm/7-2a-5","jurisdiction":"us-nm","citation":"7-2A-5","heading":"Corporate income tax rates.","body":"The corporate income tax imposed on corporations by Section 7-2A-3 NMSA 1978 shall be five and nine-tenths percent of taxable income.","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":"a7caf15f3d48ce34139fdd993a8fa927b0fdd718a19623913d0af743a1da8127","source_id":"us-nm","stale":false,"prev":"us-nm/7-2a-4.1","next":"us-nm/7-2a-5.1"},"notice":"GroundRules: Original legal text. Not legal advice."}