3.5.1 NMAC GENERAL PROVISIONS pdf version 3.5.2 NMAC [RESERVED] 3.5.3 NMAC ALLOCATION AND APPORTIONMENT OF INCOME IN GENERAL pdf version 3.5.4 NMAC WHEN TAXABLE IN ANOTHER STATE pdf version 3.5.5 NMAC ALLOCATION OF CERTAIN NONBUSINESS INCOME pdf version 3.5.6 NMAC ALLOCATION OF RENTS AND ROYALTIES [RESERVED] 3.5.7 NMAC ALLOCATION OF CAPITAL GAINS AND LOSSES [RESERVED] 3.5.8 NMAC ALLOCATION OF INTEREST AND DIVIDENDS [RESERVED] 3.5.9 NMAC ALLOCATION OF PATENT AND COPYRIGHT ROYALTIES [RESERVED] 3.5.10 NMAC APPORTIONMENT OF BUSINESS INCOME pdf version 3.5.11 NMAC PROPERTY FACTOR FOR APPORTIONMENT OF BUSINESS INCOME pdf version 3.5.12 NMAC VALUATION OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR pdf version 3.5.13 NMAC DETERMINATION OF AVERAGE VALUE OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR pdf version 3.5.14 NMAC PAYROLL FACTOR FOR APPORTIONMENT OF BUSINESS INCOME pdf version 3.5.15 NMAC DETERMINATION OF COMPENSATION FOR INCLUSION IN PAYROLL FACTOR pdf version 3.5.16 NMAC SALES FACTOR FOR APPORTIONMENT OF BUSINESS INCOME pdf version 3.5.17 NMAC DETERMINATION OF SALES IN THIS STATE OF TANGIBLE PERSONAL PROPERTY FOR INCLUSION IN SALES FACTOR pdf version 3.5.18 NMAC DETERMINATION OF SALES IN THIS STATE OF OTHER THAN TANGIBLE PERSONAL PROPERTY FOR INCLUSION IN SALES FACTOR pdf version 3.5.19 NMAC EQUITABLE ADJUSTMENT OF STANDARD ALLOCATION OR APPORTIONMENT pdf version 3.5.20 NMAC AGREEMENTS AUTHORIZED IN UNUSUAL CASES [RESERVED] 3.5.21 NMAC CONSTRUCTION OF ACT pdf version