New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 1 - GENERAL PROVISIONS
- Section 3.2.1.1 - ISSUING AGENCY
- Section 3.2.1.2 - SCOPE
- Section 3.2.1.3 - STATUTORY AUTHORITY
- Section 3.2.1.4 - DURATION
- Section 3.2.1.5 - EFFECTIVE DATE
- Section 3.2.1.6 - OBJECTIVE
- Section 3.2.1.7 - DEFINITIONS
- Section 3.2.1.8 - CITATION OF REGULATIONS
- Section 3.2.1.9 - RESERVED
- Section 3.2.1.10 - RESERVED
- Section 3.2.1.11 - CONSTRUCTION
- Section 3.2.1.12 - ENGAGING IN BUSINESS
- Section 3.2.1.13 - RESERVED
- Section 3.2.1.14 - GROSS RECEIPTS - GENERAL
- Section 3.2.1.15 - GROSS RECEIPTS; TANGIBLE PERSONAL PROPERTY
- Section 3.2.1.16 - GROSS RECEIPTS - REAL ESTATE AND INTANGIBLE PROPERTY
- Section 3.2.1.17 - GROSS RECEIPTS - LEASING
- Section 3.2.1.18 - GROSS RECEIPTS: SERVICES GENERALLY
- Section 3.2.1.19 - GROSS RECEIPTS; RECEIPTS OF AGENTS
- Section 3.2.1.20 - Gross Receipts of Marketplace Providers and Marketplace Sellers
- Section 3.2.1.21 - TAX ON GROSS RECEIPTS FROM SERVICES PERFORMED OUTSIDE THE STATE
- Section 3.2.1.22 - LEASING
- Section 3.2.1.23 - "PERFORMANCE OF A SERVICE", "PRODUCT OF THE SERVICE", "INITIAL USE", AND "DELIVERY"; PRESUMPTIONS
- Section 3.2.1.24 - RESERVED
- Section 3.2.1.25 - MANUFACTURING - GENERAL EXAMPLES
- Section 3.2.1.26 - RESERVED
- Section 3.2.1.27 - PROPERTY
- Section 3.2.1.28 - RESERVED
- Section 3.2.1.29 - SERVICES
- Section 3.2.1.30 - USE AND USING
Current through Register Vol. 35, No. 18, September 24, 2024
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