| 3.4.1 NMAC | GENERAL PROVISIONS | |
| 3.4.2 NMAC | [RESERVED] | |
| 3.4.3 NMAC | IMPOSITION AND LEVY OF TAXES | |
| 3.4.4 NMAC | EXEMPTIONS [RESERVED] | |
| 3.4.5 NMAC | CORPORATE INCOME TAX RATES [RESERVED] | |
| 3.4.6 NMAC | TAX COMPUTATION – ALTERNATIVE METHOD [RESERVED] | |
| 3.4.7 NMAC | TAXES APPLIED TO CORPORATIONS ON FEDERAL AREAS [RESERVED] | |
| 3.4.8 NMAC | INCOME ALLOCATION AND APPORTIONMENT AND RETURNS [RESERVED] | |
| 3.4.9 NMAC | PAYMENT OF TAX | |
| 3.4.10 NMAC | RETURNS AND REPORTING METHODS | |
| 3.4.11 NMAC | ACCOUNTING METHODS [RESERVED] | |
| 3.4.12 NMAC | FISCAL YEARS PERMITTED [RESERVED] | |
| 3.4.13 NMAC | ADMINISTRATION [RESERVED] | |
| 3.4.14 NMAC | TAX CREDITS | |
| 3.4.15 NMAC | BUSINESS FACILITY REHABILITATION CREDIT [RESERVED] | |
| 3.4.16 NMAC | SUSTAINABLE BUILDING TAX CREDIT FOR RESIDENTIAL BUILDINGS | |
| 3.4.17 NMAC | SUSTAINABLE BUILDING TAX CREDIT FOR COMMERCIAL BUILDINGS | |
| 3.4.18 NMAC | APPLICATION AND CERTIFICATION PROCESS FOR THE ADMINISTRATION OF THE WATER CONSERVATION TAX CREDIT [EXPIRED] | |
| 3.4.19 NMAC | CERTIFICATION FOR TAX CREDIT FOR GEOTHERMAL GROUND-COUPLED HEAT PUMPS | |
| 3.4.20 NMAC | CERTIFICATION FOR TAX CREDIT FOR AGRICULTURAL BIOMASS | |
| 3.4.21 NMAC | 2015 SUSTAINABLE BUILDING TAX CREDIT | |
| 3.4.22 NMAC | 2021 SUSTAINABLE BUILDING TAX CREDIT |
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