Chapter 5 – Uniform Division of Income for Tax Purposes

3.5.1 NMAC	GENERAL PROVISIONS	pdf version
3.5.2 NMAC	[RESERVED]
3.5.3 NMAC	ALLOCATION AND APPORTIONMENT OF INCOME IN GENERAL	pdf version
3.5.4 NMAC	WHEN TAXABLE IN ANOTHER STATE	pdf version
3.5.5 NMAC	ALLOCATION OF CERTAIN NON-BUSINESS INCOME	pdf version
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	pdf version
3.5.11 NMAC	PROPERTY FACTOR FOR APPORTIONMENT OF BUSINESS INCOME	pdf version
3.5.12 NMAC	VALUATION OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR	pdf version
3.5.13 NMAC	DETERMINATION OF AVERAGE VALUE OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR	pdf version
3.5.14 NMAC	PAYROLL FACTOR FOR APPORTIONMENT OF BUSINESS INCOME	pdf version
3.5.15 NMAC	DETERMINATION OF COMPENSATION FOR INCLUSION IN PAYROLL FACTOR	pdf version
3.5.16 NMAC	SALES FACTOR FOR APPORTIONMENT OF BUSINESS INCOME	pdf version
3.5.17 NMAC	DETERMINATION OF SALES IN THIS STATE OF TANGIBLE PERSONAL PROPERTY FOR INCLUSION IN SALES FACTOR	pdf version
3.5.18 NMAC	DETERMINATION OF SALES IN THIS STATE OF OTHER THAN TANGIBLE PERSONAL PROPERTY FOR INCLUSION IN SALES FACTOR	pdf version
3.5.19 NMAC	EQUITABLE ADJUSTMENT OF STANDARD ALLOCATION OR APPORTIONMENT	pdf version
3.5.20 NMAC	AGREEMENTS AUTHORIZED IN UNUSUAL CASES [RESERVED]
3.5.21 NMAC	CONSTRUCTION OF ACT	pdf version