{"data":{"id":"us-nm/7-4-8","jurisdiction":"us-nm","citation":"7-4-8","heading":"Allocation of interest and dividends.","body":"Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.","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":"f5b1ede7287a2492d2c458fd8841a4f472af66d72535e0bdbe16cee0d186a684","source_id":"us-nm","stale":false,"prev":"us-nm/7-4-7","next":"us-nm/7-4-9"},"notice":"GroundRules: Original legal text. Not legal advice."}