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. History: Laws 1986, ch. 20, § 37; 1992, ch. 78, § 3.
Corporate franchise tax amount
NMSA 1978, § 7-2A-5.1 — under Article 2A.
NMSA 1978, § 7-2A-5.1