Chapter 7, Article 2A NMSA 1978 may be cited as the "Corporate Income and Franchise Tax Act". History: 1978 Comp., § 7-2A-1, enacted by Laws 1981, ch. 37, § 34; 1986, ch. 20, § 32.
Short title
NMSA 1978, § 7-2A-1 — under Article 2A.
NMSA 1978, § 7-2A-1