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2020 New Mexico Statutes
Chapter 7 - Taxation
Article 4 - Division of Income for Tax Purposes
Section 7-4-1 - Short title.
Universal Citation: NM Stat § 7-4-1 (2020)
Chapter 7, Article 4 NMSA 1978 may be cited as the "Uniform Division of Income for Tax Purposes Act".
History: 1953 Comp., § 72-15A-16, enacted by Laws 1965, ch. 203, § 1; 1981, ch. 37, § 47.
ANNOTATIONSLaw reviews. — For article, "New Mexico Taxes: Taking Another Look," see 32 N.M.L. Rev. 351 (2002).
Am. Jur. 2d, A.L.R. and C.J.S. references. — Construction and application of Uniform Division of Income for Tax Purposes Act, 8 A.L.R.4th 934.
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