N.M. Stat. § 7-2-21

Current through 2024, ch. 69

Section 7-2-21 - Fiscal years permitted

Any individual who files income tax returns under the Internal Revenue Code on the basis of a fiscal year shall report income under the Income Tax Act on the same basis.

NMS § 7-2-21

1953 Comp., § 72-15A-14, enacted by Laws 1965, ch. 202, § 14; 1981, ch. 37, § 31.