New Mexico Statutes
Article 4 - ALLOCATION OF RECEIPTS
Part 1 - RECEIPTS FROM ENTITIES

Section 46-3A-401 - Character of receipts. - (a) As used in this section, "entity" means a corporation,...

Section 46-3A-402 - Distribution from trust or estate. - A trustee shall allocate to income an amount received as...

Section 46-3A-403 - Business and other activities conducted by trustee. - (a) If a trustee who conducts a business or other...