New Mexico Statutes
§ 7-4-8 — Allocation of interest and dividends
New Mexico § 7-4-8
This text of New Mexico § 7-4-8 (Allocation of interest and dividends) 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. § 7-4-8 (2026).
Text
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
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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 § 7-4-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-4-8.