New Mexico Administrative Code
Title 3 - TAXATION
Chapter 5 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES
Part 13 - DETERMINATION OF AVERAGE VALUE OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR
Section 3.5.13.6 - OBJECTIVE
Universal Citation: 3 NM Admin Code 3.5.13.6
Current through Register Vol. 35, No. 18, September 24, 2024
The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Uniform Division of Income for Tax Purposes Act.
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