Chapter 4 – Corporate Income Taxes

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3.4.1 NMAC GENERAL  PROVISIONS
3.4.2 NMAC [RESERVED]
3.4.3 NMAC IMPOSITION AND LEVY OF TAXES
3.4.4 NMAC EXEMPTIONS [RESERVED]
3.4.5 NMAC CORPORATE INCOME TAX RATES [RESERVED]
3.4.6 NMAC TAX COMPUTATION – ALTERNATIVE METHOD [RESERVED]
3.4.7 NMAC TAXES APPLIED TO CORPORATIONS ON FEDERAL AREAS [RESERVED]
3.4.8 NMAC INCOME ALLOCATION AND APPORTIONMENT AND RETURNS [RESERVED]
3.4.9 NMAC PAYMENT OF TAX
3.4.10 NMAC RETURNS AND REPORTING METHODS
3.4.11 NMAC ACCOUNTING METHODS [RESERVED]
3.4.12 NMAC FISCAL YEARS PERMITTED [RESERVED]
3.4.13 NMAC ADMINISTRATION [RESERVED]
3.4.14 NMAC TAX CREDITS
3.4.15 NMAC BUSINESS FACILITY REHABILITATION CREDIT [RESERVED]
3.4.16 NMAC SUSTAINABLE BUILDING TAX CREDIT FOR RESIDENTIAL BUILDINGS
3.4.17 NMAC SUSTAINABLE BUILDING TAX CREDIT FOR COMMERCIAL BUILDINGS
3.4.18 NMAC APPLICATION AND CERTIFICATION PROCESS FOR THE ADMINISTRATION OF THE WATER CONSERVATION TAX CREDIT [EXPIRED]
3.4.19 NMAC CERTIFICATION FOR TAX CREDIT FOR GEOTHERMAL GROUND-COUPLED HEAT PUMPS
3.4.20 NMAC CERTIFICATION FOR TAX CREDIT FOR AGRICULTURAL BIOMASS
3.4.21 NMAC 2015 SUSTAINABLE BUILDING TAX CREDIT
3.4.22 NMAC 2021 SUSTAINABLE BUILDING TAX CREDIT
3.4.23 NMAC CLEAN CAR CORPORATE INCOME TAX CREDIT
3.4.24 NMAC CLEAN CAR CHARGING UNIT TAX CREDIT
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