N.M. Stat. § 7-2-21
Current through 2024, ch. 69
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
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