NMSA 1978, § 7-4-5 — Allocation of certain nonbusiness income

Rents and royalties from real or tangible personal property, capital gains, interest,
dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness
income, shall be allocated as provided in Sections 6 through 9 [7-4-6 to 7-4-9 NMSA
1978] of the Uniform Division of Income for Tax Purposes Act.