New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 118 - EXEMPTION - COMPENSATING TAX - RAILROAD EQUIPMENT AND AIRCRAFT
Section 3.2.118.2 - SCOPE
Universal Citation: 3 NM Admin Code 3.2.118.2
Current through Register Vol. 35, No. 18, September 24, 2024
This part applies to railroads and other persons using railroad equipment in railroad transportation and to airlines and other person using aircraft in interstate transportation.
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