Article
Division of Income for Tax Purposes
- § 7-4-1 NMSA 1978— Short title
- § 7-4-2 NMSA 1978— Definitions
- § 7-4-3 NMSA 1978— Allocation and apportionment of income in general
- § 7-4-4 NMSA 1978— When taxable in another state
- § 7-4-5 NMSA 1978— Allocation of certain nonbusiness income
- § 7-4-6 NMSA 1978— Allocation of rents and royalties
- § 7-4-7 NMSA 1978— Allocation of capital gains and losses
- § 7-4-8 NMSA 1978— Allocation of interest and dividends
- § 7-4-9 NMSA 1978— Allocation of patent and copyright royalties
- § 7-4-10 NMSA 1978— 7-4- 10. Apportionment of business income
- § 7-4-11 NMSA 1978— Property factor for apportionment of business income
- § 7-4-12 NMSA 1978— Valuation of property for inclusion in property factor
- § 7-4-13 NMSA 1978— Determination of average value of property for inclusion in property factor
- § 7-4-14 NMSA 1978— Payroll factor for apportionment of business income
- § 7-4-15 NMSA 1978— Determination of compensation for inclusion in payroll factor
- § 7-4-16 NMSA 1978— Sales factor for apportionment of business income
- § 7-4-17 NMSA 1978— Determination of sales in this state of tangible personal property for inclusion in sales factor
- § 7-4-18 NMSA 1978— Determination of sales in this state of other than tangible personal property for inclusion in sales factor
- § 7-4-19 NMSA 1978— Equitable adjustment of standard allocation or apportionment
- § 7-4-20 NMSA 1978— Agreements authorized in unusual cases
- § 7-4-21 NMSA 1978— Construction of act