Title 03 – Taxation

Chapter 2

• 3.2.3 NMAC – [RESERVED]
• 3.2.7 – 9 NMAC – [RESERVED] PARTS 7 – 9
• 3.2.14 – 19 NMAC – [RESERVED] PARTS 14 – 19
• 3.2.22 – 99 NMAC – [RESERVED] PARTS 22 – 99
• 3.2.120 NMAC – [RESERVED]
• 3.2.122 NMAC – [RESERVED]
• 3.2.125 NMAC – [RESERVED]
• 3.2.130 NMAC – [RESERVED]
• 3.2.131 – 199 NMAC – [RESERVED] PARTS 131 – 199
• 3.2.224 NMAC – [RESERVED]
• 3.2.233 NMAC – DEDUCTION – GROSS RECEIPTS TAX GENERAL HOSPITALS [RESERVED]
• 3.2.236 NMAC – [RESERVED]
• 3.2.243 – 246 NMAC – [RESERVED] PARTS 243 – 246
• 3.2.251 – 299 NMAC – [RESERVED] PARTS 251 – 299

Chapter 3

• 3.3.6 NMAC – [RESERVED]
• 3.3.8 NMAC – [RESERVED]
• 3.3.9 NMAC – TAX COMPUTATION – ALTERNATIVE METHOD [RESERVED]
• 3.3.10 NMAC – INCOME TAXES APPLIED TO INDIVIDUALS ON FEDERAL AREAS [RESERVED]
• 3.3.15 – 19 NMAC – [RESERVED] PARTS 14 – 19
• 3.3.21 NMAC – FISCAL YEARS AND ACCOUNTING METHODS [RESERVED]
• 3.3.22 NMAC – ADMINISTRATION [RESERVED]
• 3.3.23 NMAC – OPTIONAL CONTRIBUTION OF TAX REFUND [RESERVED]
• 3.3.24 – 26 NMAC – [RESERVED] PARTS 24 – 26
• 3.3.27 NMAC – LEGISLATIVE FINDING AND INTENT [RESERVED]

Chapter 4

• 3.4.2 NMAC – [RESERVED]
• 3.4.4 NMAC – EXEMPTIONS [RESERVED]
• 3.4.5 NMAC – CORPORATE INCOME TAX RATES [RESERVED]
• 3.4.6 NMAC – TAX COMPUTATION – ALTERNATIVE METHOD [RESERVED]
• 3.4.7 NMAC – TAXES APPLIED TO CORPORATIONS ON FEDERAL AREAS [RESERVED]
• 3.4.8 NMAC – INCOME ALLOCATION AND APPORTIONMENT AND RETURNS [RESERVED]
• 3.4.11 NMAC – ACCOUNTING METHODS [RESERVED]
• 3.4.12 NMAC – FISCAL YEARS PERMITTED [RESERVED]
• 3.4.13 NMAC – ADMINISTRATION [RESERVED]
• 3.4.15 NMAC – BUSINESS FACILITY REHABILITATION CREDIT [RESERVED]

Chapter 5

• 3.5.2 NMAC -[RESERVED]
• 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]
• 3.5.20 NMAC – AGREEMENTS AUTHORIZED IN UNUSUAL CASES [RESERVED]

Chapter 6

• 3.6.2 NMAC – [RESERVED]
• 3.6.8 – 49 NMAC – [RESERVED] PARTS 8 – 49

Chapter 7

• 3.7.1 NMAC – GENERAL PROVISIONS [RESERVED]

Chapter 8

• 3.8.6 NMAC – [RESERVED]
• 3.8.7 NMAC – [RESERVED]
• 3.8.9 NMAC – [RESERVED]
• 3.8.11 NMAC – [RESERVED]

Chapter 11

• 3.11.1 NMAC – GENERAL PROVISIONS [RESERVED]
• 3.11.2 NMAC – PERMITS [RESERVED]
• 3.11.3 NMAC – [RESERVED]

Chapter 12

• 3.12.2 NMAC – DEFINITION [RESERVED]
• 3.12.3 NMAC – IMPOSITION OF WEIGHT DISTANCE TAX [RESERVED]
• 3.12.4 NMAC – RESPONSIBILITY FOR PAYMENT OF TAX [RESERVED]
• 3.12.7 NMAC – TAX RATE FOR BUSES [RESERVED]
• 3.12.8 NMAC – MILEAGE AND WEIGHTS TO BE USED FOR COMPUTING TAX [RESERVED]
• 3.12.14 – 98 NMAC – [RESERVED] PARTS 14 – 98

Chapter 13

• 3.13.10 – 18 NMAC – [RESERVED] PARTS 10 – 18

Chapter 15

• 3.15.1 NMAC – GENERAL PROVISIONS [RESERVED]
• 3.15.2 – 99 NMAC – [RESERVED] PARTS 2 – 99

Chapter 16

• 3.16.2 NMAC – [RESERVED]
• 3.16.9 – 10 NMAC – [RESERVED] PARTS 9 – 10
• 3.16.16 – 99 NMAC – [RESERVED]  PARTS 16 – 99
• 3.16.105 – 106 NMAC – [RESERVED] PARTS 105 – 106
• 3.16.116 NMAC – SPECIAL BULK [RESERVED]
• 3.16.117 NMAC – LEASES [RESERVED]
• 3.16.119 NMAC – [RESERVED]
• 3.16.120 NMAC – PRIOR AGREEMENTS AND RULINGS [RESERVED]
• 3.16.121 – 199 NMAC – [RESERVED] PARTS 122 – 199
• 3.16.201 NMAC – DEFINITIONS [RESERVED]
• 3.16.206 – 299 NMAC – [RESERVED] PARTS 206 – 299
• 3.16.301 NMAC – [RESERVED]

Chapter 18

• 3.18.2 NMAC – [RESERVED]

Chapter 19

• 3.19.1 NMAC – GENERAL PROVISIONS [RESERVED]
• 3.19.2 NMAC – DEFINITIONS [RESERVED]
• 3.19.3 NMAC – [RESERVED]

Chapter 21

• 3.21.1 NMAC – GENERAL PROVISIONS [RESERVED]
• 3.21.2 NMAC – [RESERVED]
• 3.21.3 NMAC – [RESERVED]
• 3.21.4 NMAC – HOTELS AND MOTELS PROVIDING INTERSTATE TELECOMMUNICATIONS SERVICE TO GUESTS [RESERVED]

Chapter 25

• 3.25.1 NMAC – GENERAL PROVISIONS [RESERVED]

Chapter 28

• 3.28.1 NMAC – GENERAL PROVISIONS [RESERVED]
• 3.28.3-14 NMAC – [RESERVED]

Chapter 29

• 3.29.1 NMAC – GENERAL PROVISIONS [RESERVED]
• 3.29.2 – 12 NMAC – [RESERVED] PARTS 2 – 12