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Home › us-nm › STAT › NMSA 1978 › Chapter 7 — Taxation › Article 4 — Division of Income for Tax Purposes › NMSA 1978, § 7-4-8

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NMSA 1978, § 7-4-8 — Allocation of interest and dividends

Interest and dividends are allocable to this state if the taxpayer's commercial
domicile is in this state.

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

Source: official text

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