New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 304 - CREDIT - GROSS RECEIPTS TAX - SALE OF DYED SPECIAL FUEL USED FOR AGRICULTURAL PURPOSES
Section 3.2.304.7 - DEFINITIONS
Universal Citation: 3 NM Admin Code 3.2.304.7
Current through Register Vol. 35, No. 18, September 24, 2024
Taxable Period: A "taxable period" for the purposes of Section 7-9-121 NMSA 1978 is one month. The month starts on the first day of a calendar month and ends on the last day of that calendar month.
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