New Mexico Statutes > Chapter 7 > Article 2A > § 7-2A-1 New Mexico Statutes 7-2A-1. Short title Current as of: 2024 | Check for updates | Other versions N.M. Stat. Ann. Chapter 7, Article 2A may be cited as the “Corporate Income and Franchise Tax Act”. Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Previous sectionNext section Article 2A Contents Ask a question, get an answer ASAP!