New Mexico Statutes

§ 7-4-8 — Allocation of interest and dividends

New Mexico·Ch. 7 Taxation·Art. 4 Division of Income for Tax Purposes
Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.

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Legislative History

1953 Comp., § 72-15A-23, enacted by Laws 1965, ch. 203, § 8.

Nearby Sections

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