New Mexico Administrative Code
Title 3 - TAXATION
Chapter 4 - CORPORATE INCOME TAXES
Part 10 - RETURNS AND REPORTING METHODS
Section 3.4.10.12 - CONSOLIDATED FILING ELECTION
Universal Citation: 3 NM Admin Code 3.4.10.12
Current through Register Vol. 35, No. 18, September 24, 2024
When a group of corporations has properly made an election to file on a consolidated basis for New Mexico corporate income tax purposes, the filing group must include all of the members of the group properly included in the filed federal consolidated return.
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