Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 4 - Division of Income for Tax Purposes, 7-4-1 through 7-4-21. > Section 7-4-8 - Allocation of interest and dividends.

Section 7-4-8 - Allocation of interest and dividends.

7-4-8. Allocation of interest and dividends.

Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.