There is a newer version of the New Mexico Statutes
2014 New Mexico Statutes
Chapter 7 - Taxation
Section 4 Division of Income for Tax Purposes
- Section 7-4-1 Short title.
- Section 7-4-2 Definitions.
- Section 7-4-3 Allocation and apportionment of income in general.
- Section 7-4-4 When taxable in another state.
- Section 7-4-5 Allocation of certain nonbusiness income.
- Section 7-4-6 Allocation of rents and royalties.
- Section 7-4-7 Allocation of capital gains and losses.
- Section 7-4-8 Allocation of interest and dividends.
- Section 7-4-9 Allocation of patent and copyright royalties.
- Section 7-4-10 Apportionment of business of income.
- Section 7-4-11 Property factor for apportionment of business income.
- Section 7-4-12 Valuation of property for inclusion in property factor.
- Section 7-4-13 Determination of average value of property for inclusion in property factor.
- Section 7-4-14 Payroll factor for apportionment of business income.
- Section 7-4-15 Determination of compensation for inclusion in payroll factor.
- Section 7-4-16 Sales factor for apportionment of business income.
- Section 7-4-17 Determination of sales in this state of tangible personal property for inclusion in sales factor.
- Section 7-4-18 Determination of sales in this state of other than tangible personal property for inclusion in sales factor.
- Section 7-4-19 Equitable adjustment of standard allocation or apportionment.
- Section 7-4-20 Agreements authorized in unusual cases.
- Section 7-4-21 Construction of act.
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