There is a newer version of the New Mexico Statutes
2006 New Mexico Statutes - Section 7-4-3 — Allocation and apportionment of income in general.
7-4-3. Allocation and apportionment of income in general.
Except as otherwise provided by law any taxpayer having income which is taxable both within and without this state, other than the rendering of purely personal services by an individual shall allocate and apportion his net income as provided in the Uniform Division of Income for Tax Purposes Act [Chapter 7, Article 4 NMSA 1978].
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