New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 203 - DEDUCTIONS
Section 3.2.203.10 - DEDUCTIONS FROM GROSS RECEIPTS
Universal Citation: 3 NM Admin Code 3.2.203.10
Current through Register Vol. 35, No. 18, September 24, 2024
The deductions provided by Sections 7-9-46 through 7-9-78.1 and 7-9-83 through 7-9-90 NMSA 1978 apply only to those receipts which are included in and defined as gross receipts pursuant to Section 7-9-3 NMSA 1978.
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