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TITLE 3 - TAXATION

CHAPTER 5

UNIFORM DIVISION OF INCOME FOR TAX PURPOSES
   
3.5.1 NMAC GENERAL PROVISIONS
3.5.2 NMAC [RESERVED]  
3.5.3 NMAC ALLOCATION AND APPORTIONMENT OF INCOME IN GENERAL
3.5.4 NMAC WHEN TAXABLE IN ANOTHER STATE
3.5.5 NMAC ALLOCATION OF CERTAIN NONBUSINESS INCOME
3.5.6 NMAC ALLOCATION OF RENTS AND ROYALTIES [RESERVED]  
3.5.7 NMAC ALLOCATION OF CAPITAL GAINS AND LOSSES [RESERVED]  
3.5.8 NMAC ALLOCATION OF INTEREST AND DIVIDENDS [RESERVED]  
3.5.9 NMAC ALLOCATION OF PATENT AND COPYRIGHT ROYALTIES [RESERVED]  
3.5.10 NMAC APPORTIONMENT OF BUSINESS INCOME
3.5.11 NMAC PROPERTY FACTOR FOR APPORTIONMENT OF BUSINESS INCOME
3.5.12 NMAC VALUATION OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR
3.5.13 NMAC DETERMINATION OF AVERAGE VALUE OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR
3.5.14 NMAC PAYROLL FACTOR FOR APPORTIONMENT OF BUSINESS INCOME
3.5.15 NMAC DETERMINATION OF COMPENSATION FOR INCLUSION IN PAYROLL FACTOR
3.5.16 NMAC SALES FACTOR FOR APPORTIONMENT OF BUSINESS INCOME
3.5.17 NMAC DETERMINATION OF SALES IN THIS STATE OF TANGIBLE PERSONAL PROPERTY FOR INCLUSION IN SALES FACTOR
3.5.18 NMAC DETERMINATION OF SALES IN THIS STATE OF OTHER THAN TANGIBLE PERSONAL PROPERTY FOR INCLUSION IN SALES FACTOR
3.5.19 NMAC EQUITABLE ADJUSTMENT OF STANDARD ALLOCATION OR APPORTIONMENT
3.5.20 NMAC AGREEMENTS AUTHORIZED IN UNUSUAL CASES [RESERVED]  
3.5.21 NMAC CONSTRUCTION OF ACT
     
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