Compensation is paid in this state if:
A. the individual's service is performed entirely within the state; or
B. the individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or
C. some of the service is performed in the state and:
(1) the base of operations, or, if there is no base of operations, the place from which the service is directed or controlled is in the state; or
(2) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
History: 1953 Comp., § 72-15A-30, enacted by Laws 1965, ch. 203, § 15.
Effective dates. — Laws 1965, ch. 203, § 22 made Laws 1965, ch. 203, § 15 effective January 1, 1966.
Structure New Mexico Statutes
Article 4 - Division of Income for Tax Purposes
Section 7-4-3 - Allocation and apportionment of income in general.
Section 7-4-4 - When taxable in another state.
Section 7-4-5 - Allocation of certain nonbusiness income.
Section 7-4-6 - Allocation of rents and royalties.
Section 7-4-7 - Allocation of capital gains and losses.
Section 7-4-8 - Allocation of interest and dividends.
Section 7-4-9 - Allocation of patent and copyright royalties.
Section 10 - Apportionment of business income.
Section 7-4-11 - Property factor for apportionment of business income.
Section 7-4-12 - Valuation of property for inclusion in property factor.
Section 7-4-13 - Determination of average value of property for inclusion in property factor.
Section 7-4-14 - Payroll factor for apportionment of business income.
Section 7-4-15 - Determination of compensation for inclusion in payroll factor.
Section 7-4-16 - Sales factor for apportionment of business income.
Section 7-4-19 - Equitable adjustment of standard allocation or apportionment.