{"data":{"id":"us-nm/7-2a-5.1","jurisdiction":"us-nm","citation":"7-2A-5.1","heading":"Corporate franchise tax amount.","body":"The corporate franchise tax amount imposed on a corporation by Section 7-2A-3 NMSA 1978 shall be fifty dollars ($50.00) per taxable year or any fraction thereof.","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":"a9805d2d46d0956ce2f027a5dbf74a7f7cad36865c23e9ba36f33abfa446e219","source_id":"us-nm","stale":false,"prev":"us-nm/7-2a-5","next":"us-nm/7-2a-6"},"notice":"GroundRules: Original legal text. Not legal advice."}