N.M. Admin. Code tit. 3, ch. 4, pt. 1 - GENERAL PROVISIONS

  1. § 3.4.1.1 - ISSUING AGENCY
  2. § 3.4.1.2 - SCOPE
  3. § 3.4.1.3 - STATUTORY AUTHORITY
  4. § 3.4.1.4 - DURATION
  5. § 3.4.1.5 - EFFECTIVE DATE
  6. § 3.4.1.6 - OBJECTIVE
  7. § 3.4.1.7 - DEFINITIONS [RESERVED]
  8. § 3.4.1.8 - CITATION OF REGULATIONS
  9. § 3.4.1.9 - RESERVED
  10. § 3.4.1.10 - INCOME FROM OBLIGATIONS OF GOVERNMENTS
  11. § 3.4.1.11 - BASE INCOME FOR FILING AS A SEPARATE CORPORATE ENTITY
  12. § 3.4.1.12 - FOREIGN SOURCE DIVIDENDS - PRIOR TO JANUARY 1, 2020
  13. § 3.4.1.13 - FOREIGN SOURCE DIVIDENDS AFTER JANUARY 1, 2020
  14. § 3.4.1.14 - UNITARY BUSINESS

Notes

N.M. Admin. Code tit. 3, ch. 4, pt. 1
HISTORY OF 3.4.1 NMAC:
Pre-NMAC History: The material in this part was derived from that previously files with the State Records Center:
R.D.-C.I.T. Regulations 14:1, 14:2, Regulations Pertaining to Corporate Supported Child Care; Credits Allowed Corporation Income Tax Act Section 7-24A-14 NMSA 1978, filed 10/16/1984.
R.D.-C.I.T. Regulation 8.6:1, 8.6:2, 8.6:3, Regulations Pertaining to the Corporate Income Tax Act Section 7-2A-8.6 NMSA 1978, filed 5/171985.
R.D.-C.I.T. Regulations 8:1/8:2, Regulation Pertaining to Separate Accounting Defined Corporation Income Tax Act Section 7-2A-8 NMSA 1978, filed 5/12/1986.
R.D.-C.I.T. Regulation 5.1:1/2, Regulation Pertaining to Corporation Income Tax Act Section 7-2A-5.1 NMSA 1978, filed 11/18/1986.
R.D.-C.I.T. Regulation 9.1:1, Regulation Pertaining to Corporation Income Tax Act Section 7-2A-9.1 NMSA 1978, filed 11/18/1986.
C.I.T. Regulation 9:2, Regulation Pertaining to Reporting Methods for the Corporation Income Tax Act Section 7-2A-9 NMSA 1978, filed 6/2/1987.
TRD Rule 2A-88, Regulations Pertaining to the Corporate Income and Franchise Tax Act (Sections 7-2A-1 to 7-2A-13), filed 9/16/1988.
TRD Rule CIT-91, Regulations Pertaining to the Corporate Income and Franchise Tax Act 7-2A-1 to 7-2A-14 NMSA 1978, filed 1/7/1992.
History of Repealed Material: 3.4.1 NMAC, Corporate Income Taxes - General Provisions, filed 12/1/2000, Repealed 3/23/2021.
NMAC History:
3 NMAC 4.1, Corporate Income Taxes - General Provisions, filed 12/31/1996.
3.4.1 NMAC, Corporate Income Taxes - General Provisions, filed 12/1/2000.
3.4.1 NMAC, Corporate Income Taxes - General Provisions, filed 12/1/2000, Replaced by 3.4.1 NMAC, Corporate Income Taxes - General Provisions, effective 3/23/2021.

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