US lawNew MexicoStatutesChapter 7Article 47-4-8N.M. Stat. § 7-4-8Allocation of interest and dividends.Last amended: 1965Year: 2026Length: 17 wordsOfficial source Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.PreviousN.M. Stat. § 7-4-7NextN.M. Stat. § 7-4-9