New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 222 - DEDUCTION - GROSS RECEIPTS TAX - NEWSPAPERS SALES
Section 3.2.222.11 - REPORT OF RECREATIONAL CONDITIONS
Universal Citation: 3 NM Admin Code 3.2.222.11
Current through Register Vol. 35, No. 18, September 24, 2024
A daily publication reporting solely recreational conditions, such as the hunting or fishing conditions of a particular recreational area, is not a "newspaper" within the meaning of either Section 7-9-63 NMSA 1978 or 7-9-64 NMSA 1978.
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