STATE STATUTES & CODES
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NEW MEXICO STATUTES AND CODES
Article 4 - Division of Income for Tax Purposes, 7-4-1 through 7-4-21.
- 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 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.
New Mexico Law
New Mexico State Laws
New Mexico Tax
New Mexico Labor Laws
New Mexico Agencies
New Mexico Court Map
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