{"data":{"id":"us-nm/7-2a-7","jurisdiction":"us-nm","citation":"7-2A-7","heading":"Taxes applied to corporations on federal areas.","body":"To the extent permitted by law, no corporation shall be relieved from liability for corporate income tax or corporate franchise tax by reason of receiving income from transactions occurring or work or services performed within a federal area.","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":"549697801006bd0befbf9eb855f12321d00943cb031c88eab0bb612d35a5bf7a","source_id":"us-nm","stale":false,"prev":"us-nm/7-2a-6","next":"us-nm/7-2a-8"},"notice":"GroundRules: Original legal text. Not legal advice."}