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New Mexico Administrative Code

Part 4

When Taxable in Another State

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Taxable in Another State - in General 9Taxable in Another State - When a Taxpayer Is “Subject to” a Tax - for Taxable Years Beginning Prior to January 1, 2020 10Taxable in Another State - When a State Has Jurisdiction to Subject a Taxpayer to a Net Income Tax for Taxable Years Beginning Prior to January 1, 2020 11Taxable in Another State; When a Taxpayer Is “Subject to” a Tax – for Taxable Years Beginning on or After January 1, 2020