Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 2A - Corporate Income and Franchise Tax, 7-2A-1 through 7-2A-26. > Section 7-2A-12 - Fiscal years permitted.

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

7-2A-12. Fiscal years permitted.

Any corporation which files income tax returns under the Internal Revenue Code on the basis of a fiscal year shall report income under the Corporate Income and Franchise Tax Act on the same basis.