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Home › us-nm › STAT › NMSA 1978 › Chapter 7 — Taxation › Article 2A — Corporate Income and Franchise Tax › NMSA 1978, § 7-2A-5.1

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NMSA 1978, § 7-2A-5.1 — Corporate franchise tax amount

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.

Last amended: Laws 1986, ch. 20, § 37; 1992, ch. 78, § 3.

Source: official text

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