New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 121 - EXEMPTION - GROSS RECEIPTS TAX - PRODUCTS SUBJECT TO OIL AND GAS EMERGENCY SCHOOL TAX ACT
Section 3.2.121.2 - SCOPE
Universal Citation: 3 NM Admin Code 3.2.121.2
Current through Register Vol. 35, No. 18, September 24, 2024
This part applies to each person who has receipts from the sale of products the severance of which is subject to the Oil and Gas Emergency School Tax Act.
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