New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 127 - EXEMPTION - GROSS RECEIPTS TAX - FEES FROM SOCIAL ORGANIZATIONS
Section 3.2.127.9 - OTHER ORGANIZATIONS
Universal Citation: 3 NM Admin Code 3.2.127.9
Current through Register Vol. 35, No. 18, September 24, 2024
The receipts of organizations other than the type of organizations specifically referred to in Section 7-9-39 NMSA 1978 from "dues" and "registration fees" are not exempt from the gross receipts tax pursuant to Section 7-9-39 NMSA 1978.
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