Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 2A - Corporate Income and Franchise Tax, 7-2A-1 through 7-2A-26. > Section 7-2A-1 - Short title.

Section 7-2A-1 - Short title.

7-2A-1. Short title.

Chapter 7, Article 2A NMSA 1978 may be cited as the "Corporate Income and Franchise Tax Act".