3.3.4.8

INCOME OF A MEMBER OF A NATO FORCE

1. A. For purposes of this section (3.3.4.8 NMAC):

   (1) "NATO signatory" means a nation, other than the United States, that is a contracting party to the North Atlantic Treaty;

   (2) "NATO force" means any NATO signatory's military unit or force or civilian component thereof present in New Mexico in accordance with the North Atlantic Treaty; and

   (3) "Member of a NATO force" means the military and civilian personnel of the NATO force and their dependents.

2. B. The salary, fringe benefits and other emoluments received by a member of a NATO force with respect to employment by or membership in the NATO force are not subject to the New Mexico income tax pursuant to Article X, Section 1 of the North Atlantic Treaty.
3. C. Income of a member of a NATO force from sources within New Mexico, other than from the member's employment by or membership in the NATO force, are subject to the tax imposed by Section 7-2-3 NMSA 1978.

4. D. This applies to taxable years beginning on or after January 1, 1995.

   [12/22/95, 1/15/97; 3.3.4.8 NMAC - Rn & A, 3 NMAC 3.4.8, 12/14/00]