The corporate franchise tax amount imposed on a corporation by Section 7-2A-3 N.M. Stat. Ann. shall be fifty dollars ($50.00) per taxable year or any fraction thereof.

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Terms Used In New Mexico Statutes 7-2A-5.1

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.