New Mexico Administrative Code
Title 3 - TAXATION
Chapter 5 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES
- Part 1 - GENERAL PROVISIONS
- Part 2 - RESERVED
- Part 3 - ALLOCATION AND APPORTIONMENT OF INCOME IN GENERAL
- Part 4 - WHEN TAXABLE IN ANOTHER STATE
- Part 5 - ALLOCATION OF CERTAIN NONBUSINESS INCOME
- Part 6 - ALLOCATION OF RENTS AND ROYALTIES [RESERVED]
- Part 7 - ALLOCATION OF CAPITAL GAINS AND LOSSES [RESERVED]
- Part 8 - ALLOCATION OF INTEREST AND DIVIDENDS [RESERVED]
- Part 9 - ALLOCATION OF PATENT AND COPYRIGHT ROYALTIES [RESERVED]
- Part 10 - APPORTIONMENT OF BUSINESS INCOME
- Part 11 - PROPERTY FACTOR FOR APPORTIONMENT OF BUSINESS INCOME
- Part 12 - VALUATION OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR
- Part 13 - DETERMINATION OF AVERAGE VALUE OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR
- Part 14 - PAYROLL FACTOR FOR APPORTIONMENT OF BUSINESS INCOME
- Part 15 - DETERMINATION OF COMPENSATION FOR INCLUSION IN PAYROLL FACTOR
- Part 16 - SALES FACTOR FOR APPORTIONMENT OF BUSINESS INCOME
- Part 17 - DETERMINATION OF SALES IN THIS STATE OF TANGIBLE PERSONAL PROPERTY FOR INCLUSION IN SALES FACTOR
- Part 18 - DETERMINATION OF SALES IN THIS STATE OF OTHER THAN TANGIBLE
- Part 19 - EQUITABLE ADJUSTMENT OF STANDARD ALLOCATION OR APPORTIONMENT
- Part 20 - AGREEMENTS AUTHORIZED IN UNUSUAL CASES [RESERVED]
- Part 21 - CONSTRUCTION OF ACT
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