New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 241 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF HEALTH CARE PRACTITIONERS
Section 3.2.241.17 - RECEIPTS OF HEALTH CARE FACILITIES NOT DEDUCTIBLE
Universal Citation: 3 NM Admin Code 3.2.241.17
Current through Register Vol. 35, No. 18, September 24, 2024
An organization, whether or not owned exclusively by health care practitioners, licensed as a hospital, hospice, nursing home, an entity that is solely an outpatient facility or intermediate care facility under the Public Health Act is not a "health care practitioner" as defined by Section 7-9-93 NMSA 1978. Receipts of such an organization are not deductible under Section 7-9-93 NMSA 1978.
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