New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 20 - GOVERNMENTAL GROSS RECEIPTS
- Section 3.2.20.1 - ISSUING AGENCY
- Section 3.2.20.2 - SCOPE
- Section 3.2.20.3 - STATUTORY AUTHORITY
- Section 3.2.20.4 - DURATION
- Section 3.2.20.5 - EFFECTIVE DATE
- Section 3.2.20.6 - OBJECTIVE
- Section 3.2.20.7 - DEFINITIONS
- Section 3.2.20.8 - RESERVED
- Section 3.2.20.9 - "RECEIPTS" AND "TAXABLE ACTIVITY" DEFINED
- Section 3.2.20.10 - "FACILITY OPEN TO THE GENERAL PUBLIC" DEFINED
- Section 3.2.20.11 - INTANGIBLES - INDEBTEDNESS
- Section 3.2.20.12 - INTANGIBLES - RECEIPTS FROM SALE OF LICENSES OR PERMITS
- Section 3.2.20.13 - REPORTING, FILING OR REGISTRATION FEES
- Section 3.2.20.14 - RECEIPTS FROM GRANTING LICENSES TO USE REAL PROPERTY
- Section 3.2.20.15 - RECEIPTS FROM GRANTING LICENSES TO USE INFORMATION OR PERSONAL PROPERTY
- Section 3.2.20.16 - RECEIPTS FROM LEASING
- Section 3.2.20.17 - RECEIPTS FROM SERVICES - GENERAL
- Section 3.2.20.18 - RECEIPTS FROM SERVICES - REFUSE COLLECTION, REFUSE DISPOSAL AND SEWAGE
- Section 3.2.20.19 - RECEIPTS FROM SERVICES - RECREATIONAL, ENTERTAINMENT AND ATHLETIC SERVICES
- Section 3.2.20.20 - RECEIPTS FROM TRANSACTIONS WHICH ARE PREDOMINANTLY THE SALE OF TANGIBLE PERSONAL PROPERTY
- Section 3.2.20.21 - RECEIPTS FROM SALES OF TANGIBLES - FACILITIES NOT OPEN TO THE GENERAL PUBLIC
- Section 3.2.20.22 - TAXES
- Section 3.2.20.23 - GRANTS - DONATIONS
- Section 3.2.20.24 - AGENCY
- Section 3.2.20.25 - IMPLEMENTATION OF GOVERNMENTAL GROSS RECEIPTS TAX FOR CASH BASIS TAXPAYERS AND ACCRUAL BASIS TAXPAYERS
- Section 3.2.20.26 - REGISTRATION AND FILING
- Section 3.2.20.27 - GOVERNMENTALLY-OWNED WATER UTILITIES - INSTALLATION AND STAND-BY CHARGES - MINIMUM CHARGES
- Section 3.2.20.28 - TIME-PRICE DIFFERENTIALS - INCOME FROM INVESTMENTS
- Section 3.2.20.29 - RESERVED
- Section 3.2.20.30 - RECEIPTS FROM SALE OF REAL ESTATE
- Section 3.2.20.31 - RECEIPTS FROM RECREATIONAL, ATHLETIC AND ENTERTAINMENT SERVICES
- Section 3.2.20.32 - FINES
Current through Register Vol. 35, No. 18, September 24, 2024
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