New Mexico Administrative Code
Title 3 - TAXATION
Chapter 5 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES
Part 19 - EQUITABLE ADJUSTMENT OF STANDARD ALLOCATION OR APPORTIONMENT
- Section 3.5.19.1 - ISSUING AGENCY
- Section 3.5.19.2 - SCOPE
- Section 3.5.19.3 - STATUTORY AUTHORITY
- Section 3.5.19.4 - DURATION
- Section 3.5.19.5 - EFFECTIVE DATE
- Section 3.5.19.6 - OBJECTIVE
- Section 3.5.19.7 - DEFINITIONS
- Section 3.5.19.8 - SPECIAL RULES - IN GENERAL
- Section 3.5.19.9 - ADJUSTMENT OF FORMULA
- Section 3.5.19.10 - SPECIAL RULES - PROPERTY FACTOR
- Section 3.5.19.11 - SPECIAL RULES - SALES FACTOR
- Section 3.5.19.12 - SPECIAL RULES - CONSTRUCTION CONTRACTORS
- Section 3.5.19.13 - SPECIAL RULES - RAILROADS
- Section 3.5.19.14 - SPECIAL RULES - AIRLINES
- Section 3.5.19.15 - SPECIAL RULES - TRUCKING COMPANIES
- Section 3.5.19.16 - RESERVED
- Section 3.5.19.17 - SPECIAL RULES - FINANCIAL INSTITUTIONS
- Section 3.5.19.18 - SPECIAL RULES - TELEVISION AND RADIO BROADCASTING
- Section 3.5.19.19 - SPECIAL RULES: PUBLISHING
Current through Register Vol. 35, No. 18, September 24, 2024
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