New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 116 - EXEMPTION - GROSS RECEIPTS TAX - OCCASIONAL SALE OF PROPERTY OR SERVICES
Section 3.2.116.13 - TRUSTEE FEES
Universal Citation: 3 NM Admin Code 3.2.116.13
Current through Register Vol. 35, No. 18, September 24, 2024
The receipts of a person appointed as trustee, who is not an employee of the trust, court or other appointing authority, are not exempt from gross receipts tax under the provisions of Section 7-9-28 NMSA 1978.
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