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New Mexico Administrative Code

Part 10

Returns and Reporting Methods

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8ReservedRepealed 9ReservedRepealed 10Separate Corporate Entity 11Combined Returns - Prior to January 1, 2020 12Consolidated Filing Election 13Information Returns; Rents and Royalties 14Computation of Base and Net Income - Applicable to Periods Beginning on or After January 1, 2020 15Net Operating Losses of Filing Groups - Applicable to Taxable Years Beginning on or After January 1, 2020 16Obligation of Excluded Corporations to File a Return