New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 203 - DEDUCTIONS
Section 3.2.203.9 - PERSONS WHOSE RECEIPTS ARE DEDUCTIBLE
Universal Citation: 3 NM Admin Code 3.2.203.9
Current through Register Vol. 35, No. 18, September 24, 2024
Persons engaging in business, except those persons all of whose receipts are exempted by the provisions of Sections 7-9-13 through 7-9-42 NMSA 1978 or other law, must register and report their gross receipts to the department even if such receipts are deductible under one or more provisions of Sections 7-9-46 through 7-9-78.1 or 7-9-83 through 7-9-90 NMSA 1978.
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