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New Mexico Statutes Annotated 1978

4

Division of Income for Tax Purposes

State of New Mexico

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