Handouts and Materials provided to the Economic Development Committee of the Blue Ribbon Tax Reform Commission meeting on July 1, 2003


A basic discussion on the mechanics of reducing the incidence of pyramiding in the gross receipts tax in an effort to improve tax competitiveness, provided by Taxation and Revenue Department


Sales Taxation of Services in New Mexico and Neighboring States, provided by Taxation and Revenue Department


New Mexico Tax Impacts to Aerospace/Research and Development Enterprises, dated July 1, 2003, presented by J. Brad Steward


Overview: New Mexico Corporate Income Tax, provided by Tax Research Office, Taxation and Revenue Department


Income Tax: Tax Havens Incorporated in Water's-Edge Provisions, State Tax Review, provided by Taxation and Revenue Department


Colorado Statutes 39-22-303 Apportionment of income - domestic and foreign


Colorado Statutes 39-22-301 Corporate tax imposed


General Motors Corporation v. State of Colorado, Colo., 509 P.2d 1260


Corporation Business Tax Developments, provided by Taxation and Revenue Department


The Problem as Outlined in New Jersey, provided by Robert Thompson, Director, New Jersey Division of Taxation 


Estimated Loss of State Corporate Income Tax Revenues Attributed to Domestic Tax Planning, by State: Fiscal Year 2001


"The Corporate Tax Game", Business Weekly, Nanette Byrnes and Louis Lavelle


The Elusive Incidence of the Corporate Income Tax: The State Case, provided by Charles E. McLure, Jr., National Bureau of Economic Research


2002 CIT-1 New Mexico Corporate Income and Franchise Tax Return Forms, provided by Taxation and Revenue Department 


FYI-350 Corporate Income Tax and Corporate Franchise Tax, provided by New Mexico Taxation and Revenue Department


Federalism at Risk, Multistate Tax Commission, provided by Frank D. Katz


Presentation on Corporate Income Tax before the Economic Development Subcommittee of the New Mexico Blue Ribbon Tax Reform Commission, provided by Frank D. Katz, General Counsel of the Multistate Tax Commission


Factor Presence Nexus Standard for Business Activity Taxes, provided by the Multistate Tax Commission


New Mexico Corporate Income Tax: A Tax Attorney's Perspective, provided by Curtis W. Schwartz


New Mexico Corporate Income Tax Compliance, Enforcement and Administration: An Accountant's Perspective, presented by Helen Hecht


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