New Mexico Administrative Code
Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES
Chapter 1 - UTILITIES GENERAL PROVISIONS
Part 330 - UNIFORM TAX ADJUSTMENT CLAUSE IN RATE SCHEDULES
Section 17.1.330.10 - SURCHARGE OR INCLUSION IN BILLINGS
Except for the Gross Receipts and Compensating Tax and local sales taxes, the filed rates and, consequently, the billings of public utilities operating in the State of New Mexico as of April 10, 1968 [the date of General Order No. 25, codified by NMPSC Rule 330] [17.1.330 NMAC] already included all federal, state, and local taxes, fees, and charges as of that date. Such school tax and local sales taxes, if any, together with includable taxes, fees, or charges subsequent to that date and elected to be included by any utility in its billings under any filed rate may either be added to its billings by surcharge or may be included in the billings with a reference on the face of the bill that the amount billed includes such taxes, fees, or charges.