New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 211 - DEDUCTION - GROSS RECEIPTS TAX - SALE OR LEASE OF REAL PROPERTY AND LEASE OF MANUFACTURED HOMES
- Section 3.2.211.1 - ISSUING AGENCY
- Section 3.2.211.2 - SCOPE
- Section 3.2.211.3 - STATUTORY AUTHORITY
- Section 3.2.211.4 - DURATION
- Section 3.2.211.5 - EFFECTIVE DATE
- Section 3.2.211.6 - OBJECTIVE
- Section 3.2.211.7 - DEFINITIONS
- Section 3.2.211.8 - RECEIPTS FROM PROVIDING ACCOMMODATIONS
- Section 3.2.211.9 - AMOUNT ATTRIBUTABLE TO IMPROVEMENTS AND THE COST OF LAND
- Section 3.2.211.10 - REMODELING OR OTHER IMPROVEMENTS
- Section 3.2.211.11 - UTILITIES - SALE OF COMPANY FACILITIES
- Section 3.2.211.12 - LEASE OF TANGIBLE PERSONAL PROPERTY
- Section 3.2.211.13 - RESERVED
- Section 3.2.211.14 - GENERAL EXAMPLES
- Section 3.2.211.15 - RESERVED
- Section 3.2.211.16 - LOCKER ROOMS IN A WAREHOUSE/SELF STORAGE WAREHOUSE UNITS
- Section 3.2.211.17 - RECEIPTS FROM LICENSE TO USE REAL PROPERTY
- Section 3.2.211.18 - ASSISTED LIVING FACILITIES
Current through Register Vol. 35, No. 18, September 24, 2024
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
