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2025 New Mexico Statutes
Chapter 7 - Taxation
Article 4 - Division of Income for Tax Purposes
Section 7-4-21 - Construction of act.
Universal Citation:
NM Stat § 7-4-21 (2025)
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The Uniform Division of Income for Tax Purposes Act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
History: 1953 Comp., § 72-15A-36, enacted by Laws 1965, ch. 203, § 21.
ANNOTATIONSEffective dates. — Laws 1965, ch. 203, § 22 made Laws 1965, ch. 203, § 21 effective January 1, 1966.
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