New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 21 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX
Section 3.2.21.8 - APPLICATION OF GOVERNMENTAL GROSS RECEIPTS TAX
Universal Citation: 3 NM Admin Code 3.2.21.8
Current through Register Vol. 35, No. 18, September 24, 2024
The governmental gross receipts tax is imposed only on agencies, institutions, instrumentalities and political subdivisions of the state of New Mexico. The tax is not imposed on any other person.
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