§ 2

N.M. Code R. § 3.5.18.2

Scope

Effective Mar 23, 2021State of New Mexico

This part applies to every taxpayer having income which is taxable for income tax purposes both within and without New Mexico.

[3.5.18.2 NMAC - Rp, 3.5.18.2 NMAC, 3/23/2021]