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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-2A-6

Tax computation; alternative method

Official textnmonesource.comlast amended

For those taxpayers who do not compute an amount upon which the federal income tax is calculated or who do not compute their federal income tax payable for the taxable year, the secretary shall prescribe such regulations or instructions as he may deem necessary to enable them to compute their corporate income tax due.

Amendment history

1978 Comp., § 7-2A-6, enacted by Laws 1981, ch. 37, § 39; 1986, ch. 20, § 38.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-2A-1 · Short title
  2. 7-2A-2 · Definitions
  3. 7-2A-3 · Imposition and levy of taxes
  4. 7-2A-4 · Exemptions
  5. 7-2A-4.1 · Repealed
  6. 7-2A-5 · Corporate income tax rates
  7. 7-2A-5.1 · Corporate franchise tax amount
  8. 7-2A-6 · Tax computation; alternative method
  9. 7-2A-7 · Taxes applied to corporations on federal areas
  10. 7-2A-8 · Repealed
  11. 7-2A-8.1 · Repealed
  12. 7-2A-8.2 · Repealed
  13. 7-2A-8.3 · Combined and consolidated returns
  14. 7-2A-8.4 · Repealed
  15. 7-2A-8.5 · Repealed
  16. 7-2A-8.6 · 7-2A-8.6
  17. 7-2A-8.7 · Repealed
  18. 7-2A-8.8 · Repealed
  19. 7-2A-8.9 · Tax credit; certain conveyances of real property
  20. 7-2A-9 · Taxpayer returns; payment of tax
  21. 7-2A-9.1 · 7-2A-9.1
  22. 7-2A-9.2 · Limitation on claiming of credits and tax rebates
  23. 7-2A-10 · Information returns
  24. 7-2A-11 · Accounting methods
  25. 7-2A-12 · Fiscal years permitted
  26. 7-2A-13 · Administration
  27. 7-2A-14 · Repealed
  28. 7-2A-15 · Repealed
  29. 7-2A-16 · Intergovernmental business tax credit
  30. 7-2A-17 · Repealed
  31. 7-2A-17.1 · Repealed
  32. 7-2A-18 · Repealed
  33. 7-2A-19 · 7-2A-19
  34. 7-2A-19.1 · 7-2A-19.1
  35. 7-2A-19.2 · Clean car charging unit corporate income tax credit
  36. 7-2A-19.3 · 7-2A-19.3
  37. 7-2A-19.4 · Local journalist employment corporate income tax credit
  38. 7-2A-19.5 · Local news printer corporate income tax credit
  39. 7-2A-20 · Repealed
  40. 7-2A-21 · Repealed
Full table of contents →