New Mexico Statutes
Article 2A - Corporate Income and Franchise Tax
Section 7-2A-22 - Repealed.

History: Laws 2007, ch. 204, § 6; repealed by Laws 2007, ch. 204, § 20.
Repeals. — Laws 2007, ch. 204, § 20 repealed 7-2A-22 NMSA 1978, as enacted by Laws 2007, ch. 204, § 6, relating to a tax credit for agricultural water conservation expenses, effective January 1, 2013. For provisions of former section, see the 2012 NMSA 1978 on NMOneSource.com.

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Structure New Mexico Statutes

New Mexico Statutes

Chapter 7 - Taxation

Article 2A - Corporate Income and Franchise Tax

Section 7-2A-1 - Short title.

Section 7-2A-2 - Definitions.

Section 7-2A-3 - Imposition and levy of taxes.

Section 7-2A-4 - Exemptions.

Section 7-2A-5 - Corporate income tax rates.

Section 7-2A-5.1 - Corporate franchise tax amount.

Section 7-2A-6 - Tax computation; alternative method.

Section 7-2A-7 - Taxes applied to corporations on federal areas.

Section 7-2A-8 - Repealed.

Section 7-2A-8.1 - Repealed.

Section 7-2A-8.2 - Repealed.

Section 7-2A-8.3 - Combined and consolidated returns.

Section 7-2A-8.4 - Repealed.

Section 7-2A-8.5 - Repealed.

Section 7-2A-8.6 - Credit for preservation of cultural property; corporate income tax credit.

Section 7-2A-8.7 - Repealed.

Section 7-2A-8.8 - Welfare-to-work tax credit.

Section 7-2A-8.9 - Tax credit; certain conveyances of real property.

Section 7-2A-9 - Taxpayer returns; payment of tax.

Section 7-2A-9.1 - Estimated tax due; payment of estimated tax; penalty; exemption.

Section 7-2A-9.2 - Limitation on claiming of credits and tax rebates.

Section 7-2A-10 - Information returns.

Section 7-2A-11 - Accounting methods.

Section 7-2A-12 - Fiscal years permitted.

Section 7-2A-13 - Administration.

Section 7-2A-14 - Corporate-supported child care; credits allowed.

Section 7-2A-15 - Qualified business facility rehabilitation credit; corporate income tax credit.

Section 7-2A-16 - Intergovernmental business tax credit.

Section 7-2A-17 - Repealed.

Section 7-2A-17.1 - Job mentorship tax credit.

Section 7-2A-18 - Credit; certain electronic equipment.

Section 7-2A-19 - Renewable energy production tax credit; limitations; definitions; claiming the credit.

Section 7-2A-20 - Repealed.

Section 7-2A-21 - Sustainable building tax credit.

Section 7-2A-22 - Repealed.

Section 7-2A-23 - Credit; blended biodiesel fuel.

Section 7-2A-24 - Geothermal ground-coupled heat pump tax credit.

Section 7-2A-25 - Advanced energy corporate income tax credit.

Section 7-2A-26 - Agricultural biomass corporate income tax credit.

Section 7-2A-27 - Veteran employment tax credit.

Section 7-2A-28 - 2015 sustainable building tax credit.

Section 7-2A-28.1 - 2021 sustainable building tax credit.

Section 7-2A-29 - Foster youth employment corporate income tax credit.

Section 7-2A-30 - Deduction to offset material financial effects of changes in deferred tax amounts due to certain changes made to sections 7-2A-2, 7-2A-3, 7-2A-8.3, 7-4-10 and 7-4-18 NMSA 1978.

Section 7-2A-31 - Deduction; income from leasing a liquor license.