{"data":{"id":"us-nm/7-4-4","jurisdiction":"us-nm","citation":"7-4-4","heading":"When taxable in another state.","body":"For purposes of allocation and apportionment of income under the Uniform Division of Income for Tax Purposes Act, a taxpayer is taxable in another state if:\nA. in that state he is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or\nB. that state has jurisdiction to subject the taxpayer to a net income tax, regardless of whether the state does or does not.","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":"b1b9ecfd33f2841897d02b450d99c8b4dc3e347f3df7c3c0e45f4418df80e2aa","source_id":"us-nm","stale":false,"prev":"us-nm/7-4-3","next":"us-nm/7-4-5"},"notice":"GroundRules: Original legal text. Not legal advice."}