New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX
Section 3.2.212.13 - PUBLIC HOUSING AUTHORITY
Universal Citation: 3 NM Admin Code 3.2.212.13
Current through Register Vol. 35, No. 18, September 24, 2024
Receipts from selling tangible personal property, other than nonfissionable metalliferous ore, to a public housing authority may be deducted from gross receipts pursuant to Section 7-9-54 NMSA 1978 if the public housing authority is the state of New Mexico or any political subdivision thereof or the United States or any agency or instrumentality thereof.
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