NMSA 1978, § 7-4-15 — 7-4-15

Determination of compensation for inclusion in payroll
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.