us-nm/regs
3.2.104 NMAC — EXEMPTION - GROSS RECEIPTS TAX - CERTAIN NONPROFIT FACILITIES
TITLE 3: TAXATION
CHAPTER 2: GROSS RECEIPTS TAXES
PART 104: EXEMPTION - GROSS RECEIPTS TAX - CERTAIN NONPROFIT FACILITIES
[This part was repealed on September 26, 2023]
HISTORY OF 3.2.104 NMAC:
Pre-NMAC History:
BOR 67-2, NM Gross Receipts and Compensating Tax Regulations, September 1967, filed 9/29/67.
BOR 69-4, Regulations in Effect and Pertaining to the New Mexico Gross Receipts and Compensating Tax Act, 12-5-69, filed 12/5/69.
BOR 72-4, Regulations in Effect and Pertaining to the New Mexico Gross Receipts and Compensating Tax Act, 3/9/72, filed 3/9/72.
BOR 74-2, Regulations in Effect and Pertaining to the New Mexico Gross Receipts and Compensating Tax Act, 12/15/73, filed 3/20/74.
BOR 76-1, Regulations in Effect and Pertaining to the New Mexico Gross Receipts and Compensating Tax Act, 7/26/76, filed 7/26/76.
R.D.79-1, Gross Receipts and Compensating Tax Act Regulations, filed 6/18/79.
R.D. Rule No. 82, Regulations Pertaining to the Gross Receipts and Compensating Tax Act, Sections 7-9-1 to 7-9-80.1 NMSA 1978, filed 4/7/82.
R.D. Rule No. 84, Regulations Pertaining to the Gross Receipts and Compensating Tax Act, Sections 7-9-1 to 7-9-80.1 NMSA 1978, filed 5/4/84.
TRD Rule No. 9-86, Regulations Pertaining to the Gross Receipts and Compensating Tax Act, Sections 7-9-1 to 7-9-80.1 NMSA 1978, filed 4/2/86.
TRD Rule GR-90, Regulations Pertaining to the Gross Receipts and Compensating Tax Act, Sections 7-9-1 to 7-9-80.1 NMSA 1978, filed 11/26/90.
History of Repealed Material: [RESERVED]
History of Repealed Material:
3.2.104 NMAC, Exemption - Gross Receipts Tax - Certain Nonprofit Facilities, filed 4/30/2001 - Repealed effective 9/26/2023
NMAC History:
3 NMAC 2.16, Exemption - Gross Receipts Tax - Certain Nonprofit Facilities, filed 11/4/96.
3.2.104 NMAC, Exemption - Gross Receipts Tax - Certain Nonprofit Facilities, filed 4/30/2001.
Source: official text