US lawNew MexicoRegulationsTitle 3Chapter 5Part 123.5.12.2 NMAC3.5.12.2 NMACSection 2. ScopeLast amended: 2001Year: 2001Length: 21 wordsOfficial source This part applies to every taxpayer having income which is taxable for income tax purposes both within and without New Mexico.Previous3.5.12.1 NMACNext3.5.12.3 NMAC