NMSA 1978, § 7-1-6.52 — 7-1-6.52

Distribution adjustment; tax administration suspense
fund; credit for certain sales of services for resale.
Distributions from the tax administration suspense fund to the general fund of
revenue attributable to the gross receipts tax or to the governmental gross receipts tax
shall be adjusted for credits issued pursuant to the Gross Receipts and Compensating
Tax Act [Chapter 7, Article 9 NMSA 1978] for receipts from the sale of services for
resale.