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. ANNOTATIONSLaw 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.
New Mexico Legal Code