New Mexico · Statutes
Article 4
42 sections
42 sections
- N.M. Stat. § 7-4-1§ 7-4-1. Short title
- N.M. Stat. § 7-4-1§ 7-4-1. Short title
- N.M. Stat. § 7-4-2§ 7-4-2. Definitions
- N.M. Stat. § 7-4-2§ 7-4-2. Definitions
- N.M. Stat. § 7-4-3§ 7-4-3. Allocation and apportionment of income in general
- N.M. Stat. § 7-4-3§ 7-4-3. Allocation and apportionment of income in general
- N.M. Stat. § 7-4-4§ 7-4-4. When taxable in another state
- N.M. Stat. § 7-4-4§ 7-4-4. When taxable in another state
- N.M. Stat. § 7-4-5§ 7-4-5. Allocation of certain nonbusiness income
- N.M. Stat. § 7-4-5§ 7-4-5. Allocation of certain nonbusiness income
- N.M. Stat. § 7-4-6§ 7-4-6. Allocation of rents and royalties
- N.M. Stat. § 7-4-6§ 7-4-6. Allocation of rents and royalties
- N.M. Stat. § 7-4-7§ 7-4-7. Allocation of capital gains and losses
- N.M. Stat. § 7-4-7§ 7-4-7. Allocation of capital gains and losses
- N.M. Stat. § 7-4-8§ 7-4-8. Allocation of interest and dividends
- N.M. Stat. § 7-4-8§ 7-4-8. Allocation of interest and dividends
- N.M. Stat. § 7-4-9§ 7-4-9. Allocation of patent and copyright royalties
- N.M. Stat. § 7-4-9§ 7-4-9. Allocation of patent and copyright royalties
- N.M. Stat. § 7-4-10§ 7-4-10. Apportionment of business income
- N.M. Stat. § 7-4-10§ 7-4-10. Apportionment of business income
- N.M. Stat. § 7-4-11§ 7-4-11. Property factor for apportionment of business income
- N.M. Stat. § 7-4-11§ 7-4-11. Property factor for apportionment of business income
- N.M. Stat. § 7-4-12§ 7-4-12. Valuation of property for inclusion in property factor
- N.M. Stat. § 7-4-12§ 7-4-12. Valuation of property for inclusion in property factor
- N.M. Stat. § 7-4-13§ 7-4-13. Determination of average value of property for inclusion in property factor
- N.M. Stat. § 7-4-13§ 7-4-13. Determination of average value of property for inclusion in property factor
- N.M. Stat. § 7-4-14§ 7-4-14. Payroll factor for apportionment of business income
- N.M. Stat. § 7-4-14§ 7-4-14. Payroll factor for apportionment of business income
- N.M. Stat. § 7-4-15§ 7-4-15. Determination of compensation for inclusion in payroll factor
- N.M. Stat. § 7-4-15§ 7-4-15. Determination of compensation for inclusion in payroll factor
- N.M. Stat. § 7-4-16§ 7-4-16. Sales factor for apportionment of business income
- N.M. Stat. § 7-4-16§ 7-4-16. Sales factor for apportionment of business income
- N.M. Stat. § 7-4-17§ 7-4-17. Determination of sales in this state of tangible personal property for inclusion in sales factor
- N.M. Stat. § 7-4-17§ 7-4-17. Determination of sales in this state of tangible personal property for inclusion in sales factor
- N.M. Stat. § 7-4-18§ 7-4-18. Determination of sales in this state of other than tangible personal property for inclusion in sales factor
- N.M. Stat. § 7-4-18§ 7-4-18. Determination of sales in this state of other than tangible personal property for inclusion in sales factor
- N.M. Stat. § 7-4-19§ 7-4-19. Equitable adjustment of standard allocation or apportionment
- N.M. Stat. § 7-4-19§ 7-4-19. Equitable adjustment of standard allocation or apportionment
- N.M. Stat. § 7-4-20§ 7-4-20. Agreements authorized in unusual cases
- N.M. Stat. § 7-4-20§ 7-4-20. Agreements authorized in unusual cases
- N.M. Stat. § 7-4-21§ 7-4-21. Construction of act
- N.M. Stat. § 7-4-21§ 7-4-21. Construction of act