Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state. History: 1953 Comp., § 72-15A-23, enacted by Laws 1965, ch. 203, § 8.
Allocation of interest and dividends
NMSA 1978, § 7-4-8 — under Article 4.
NMSA 1978, § 7-4-8