New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 4 - FILING
Section 3.1.4.7 - DEFINITIONS
Universal Citation: 3 NM Admin Code 3.1.4.7
Current through Register Vol. 35, No. 18, September 24, 2024
As used in 3.1.4 NMAC, "CRS liability" means the total of state gross receipts tax due for a period plus the amounts due for the same period for all other taxes collected with the state gross receipts tax, such as local option gross receipts taxes, governmental gross receipts tax, leased vehicle gross receipts tax, leased vehicle surcharge, compensating tax and withholding tax.
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