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Does an interstate motor carrier create nexus if it only passes through New Mexico?

Section 7-4-19 NMSA 1978; regulation 3.5.19.15 applies to trucking companies and how they allocate and apportion their income to New Mexico. This regulation includes a de minimis nexus standard stating that any motor carrier traveling more than 25,000 mobile property miles within New Mexico or making more than 12 trips into New Mexico has created nexus.

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