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  3. Does registration with the Taxation and Revenue Department or qualification to do business by the State Corporation Commission remove the immunity provided by Public Law 86-272?

Does registration with the Taxation and Revenue Department or qualification to do business by the State Corporation Commission remove the immunity provided by Public Law 86-272?

The immunity afforded by P.L. 86-272 does not apply to any corporation incorporated in New Mexico. Immunity is not lost merely through registering in the state.