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New Mexico Administrative Code

Part 10

10

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 10Separate Corporate Entity 11Combined Returns - Prior to January 1, 2020 12Consolidated Filing Election 13N.M. Code R. § 3.4.10.13 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