Chapter 7, Article 4 NMSA 1978 may be cited as the "Uniform Division of Income for Tax Purposes Act". History: 1953 Comp., § 72-15A-16, enacted by Laws 1965, ch. 203, § 1; 1981, ch. 37, § 47.
Short title
NMSA 1978, § 7-4-1 — under Article 4.
NMSA 1978, § 7-4-1