US lawNew MexicoRegulationsTitle 3Chapter 5Part 1 — GENERAL PROVISIONS3.5.1.2 NMAC3.5.1.2 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.Previous3.5.1.1 NMACNext3.5.1.3 NMAC