New Mexico Statutes
§ 7-4-15 — Determination of compensation for inclusion in payroll
New Mexico § 7-4-15
This text of New Mexico § 7-4-15 (Determination of compensation for inclusion in payroll) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.M. Stat. Ann. § 7-4-15 (2026).
Text
factor. Compensation is paid in this state if: A. the individual's service is performed entirely within the state; or B. the individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or C. some of the service is performed in the state and:
(1)the base of operations, or, if there is no base of operations, the place from which the service is directed or controlled is in the state; or (2) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
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Legislative History
1953 Comp., § 72-15A-30, enacted by Laws 1965, ch. 203, § 15.
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-4-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-4-15.