New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 129 - EXEMPTION - GROSS RECEIPTS TAX - RELIGIOUS ACTIVITIES
Section 3.2.129.7 - MINISTER DEFINED
Universal Citation: 3 NM Admin Code 3.2.129.7
Current through Register Vol. 35, No. 18, September 24, 2024
"Minister" within the meaning of Section 7-9-41 NMSA 1978 shall be construed to include priests, rabbis, christian science practitioners, bishops in the church of Jesus Christ of the latter day saints and other persons who perform services of a similar nature for, and as an integral part of the activities of, a religious organization granted exemption under Section 501(c)(3) of the United States Internal Revenue Code of 1954 or Section 501(c)(3) of the Internal Revenue Code of 1986, as amended or renumbered.
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