Short title.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Division of Income for Tax Purposes
  5. Short title.

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Chapter 7, Article 4 NMSA 1978 may be cited as the "Uniform Division of Income for Tax Purposes Act".

History: 1953 Comp., § 72-15A-16, enacted by Laws 1965, ch. 203, § 1; 1981, ch. 37, § 47.

ANNOTATIONS

Law reviews. — For article, "New Mexico Taxes: Taking Another Look," see 32 N.M.L. Rev. 351 (2002).

Am. Jur. 2d, A.L.R. and C.J.S. references. — Construction and application of Uniform Division of Income for Tax Purposes Act, 8 A.L.R.4th 934.


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