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New Mexico · Through 2026-07-01

7-4-8: Allocation of interest and dividends.

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Where this section sits in the code
  1. Chapter 7 - Taxation
  2. ARTICLE 4 Division of Income for Tax Purposes

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

Collected 2026-09-03T15:02:19Z. Source file · JSON

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