Part 3 - ALLOCATION AND APPORTIONMENT OF INCOME IN GENERAL

  1. § 3.5.3.1 - ISSUING AGENCY
  2. § 3.5.3.2 - SCOPE
  3. § 3.5.3.3 - STATUTORY AUTHORITY
  4. § 3.5.3.4 - DURATION
  5. § 3.5.3.5 - EFFECTIVE DATE
  6. § 3.5.3.6 - OBJECTIVE
  7. § 3.5.3.7 - DEFINITIONS
  8. § 3.5.3.8 - APPLICATION OF SECTIONS 7-4-2 TO 7-4-19 NMSA 1978; APPORTIONMENT
  9. § 3.5.3.9 - APPLICATION OF SECTIONS 7-4-2 TO 7-4-19 NMSA 1978; COMBINED REPORT
  10. § 3.5.3.10 - APPLICATION OF SECTIONS 7-4-2 TO 7-4-19 NMSA 1978; ALLOCATION
  11. § 3.5.3.11 - CONSISTENCY AND UNIFORMITY IN REPORTING

Notes

HISTORY OF 3.5.3 NMAC:
Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:
BOR 71-1, (Income Tax Regulation 10-1) Attachment of Federal Schedule C to New Mexico Income Tax Return, filed 1/5/71.
BOR 72-1, Regulation for Income Tax Act Section 72-15A-10 NMSA 1953, filed 1/12/72.
BOR 72-2, (Income Tax Reg. 10-2) Filing of New Mexico Partnership Returns, filed 1/18/72.
R.D.I.T. Regulation 12:2, Regulation Pertaining to Requirement for the Acceptance of Computer Generated Form PIT-1 and Related Schedules Income Tax Act, Section 7-2-12 NMSA 1978, filed 4/2/84.
I.T. Regulation 12:4, Regulation Pertaining to Requirement for the Acceptance of Computer Generated Form PIT-1 and Related Schedules Income Tax Act, Section 7-2-12 NMSA 1978, filed 9/4/87.
R.D.-I.T. Regulation 12:3, Regulation Pertaining to Requirement for the Preparation of Acceptable Reproductions of New Mexico Income Tax Forms Income Tax Act Section 7-2-12 NMSA 1978, filed 4/18/84.
BOR 74-1, Regulations in Effect and Pertaining to the New Mexico Income Tax Act and the New Mexico Uniform Division of Income for Tax Purposes Act, filed 1/15/74.
TRD Rule 4-88, Regulations Pertaining to the Uniform Division of Income for Tax Purposes Act Sections 7-4-1 to 7-4-21 NMSA 1978, filed 9/16/88.
TRD Rule UDI-93, Regulations Pertaining to the Uniform Division of Income for Tax Purposes Act, Sections 7-4-1 through 7-4-21 NMSA 1978, filed 9/20/93.
History of Repealed Material: [RESERVED]
NMAC History:
3 NMAC 5.3, Allocation and Apportionment of Income in General, filed 12/31/96.
3.5.3 NMAC, Allocation and Apportionment of Income in General, filed 6/18/2001.

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