{"data":{"id":"us-nm/7-4-1","jurisdiction":"us-nm","citation":"7-4-1","heading":"Short title.","body":"Chapter 7, Article 4 NMSA 1978 may be cited as the \"Uniform Division of Income for Tax Purposes Act\".","path":["Chapter 7 - Taxation","ARTICLE 4 Division of Income for Tax Purposes"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"cef7e0a542eb717e3f4a3bb0b71e830e1e03ecbe6c882d1b4de5e357e24316ae","source_id":"us-nm","stale":false,"prev":"us-nm/7-3a-10","next":"us-nm/7-4-2"},"notice":"GroundRules: Original legal text. Not legal advice."}