N.M. Stat. Ann. § 53-3-33
Repeals. — Laws 1986, ch. 20, § 136D repealed former 53-3-33 NMSA 1978, as enacted by Laws 1979, ch. 390, § 10, relating to the Franchise Tax Act, effective May 21, 1986. For present provisions, see Chapter 7, Article 2A NMSA 1978.