New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 101 - EXEMPTIONS - GROSS RECEIPTS TAX - GOVERNMENTAL AGENCIES
Section 3.2.101.10 - AMERICAN NATIONAL RED CROSS
Universal Citation: 3 NM Admin Code 3.2.101.10
Current through Register Vol. 35, No. 18, September 24, 2024
The American national red cross chartered pursuant to 36 U.S.C. 300101 et seq. is immune from state taxation as an instrumentality of the federal government. As such, its receipts are exempt from gross receipts tax under Section 7-9-13 NMSA 1978.
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