New Mexico Administrative Code
Title 3 - TAXATION
Chapter 5 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES
Part 1 - GENERAL PROVISIONS
- Section 3.5.1.1 - ISSUING AGENCY
- Section 3.5.1.2 - SCOPE
- Section 3.5.1.3 - STATUTORY AUTHORITY
- Section 3.5.1.4 - DURATION
- Section 3.5.1.5 - EFFECTIVE DATE
- Section 3.5.1.6 - OBJECTIVE
- Section 3.5.1.7 - DEFINITIONS
- Section 3.5.1.8 - CITATIONS
- Section 3.5.1.9 - BUSINESS AND NONBUSINESS INCOME" DEFINED
- Section 3.5.1.10 - BUSINESS AND NONBUSINESS INCOME; APPLICATION OF DEFINITIONS
- Section 3.5.1.11 - PRORATION OF DEDUCTIONS
Current through Register Vol. 35, No. 18, September 24, 2024
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