New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 4 - IMPOSITION AND RATE OF TAX - DENOMINATION AS "GROSS RECEIPTS TAX"
Section 3.2.4.8 - WHO IS THE TAXPAYER
Universal Citation: 3 NM Admin Code 3.2.4.8
Current through Register Vol. 35, No. 18, September 24, 2024
The gross receipts tax is imposed on persons engaging in business in New Mexico. Such persons are solely liable for payment of the tax; they are not "collectors" on behalf of the state.
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