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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-9-101

7-9-101

Official textnmonesource.comlast amended

Deduction; gross receipts; equipment for certain electric transmission or storage facilities.
Receipts from selling equipment to the New Mexico renewable energy transmission authority or an agent or lessee of the authority may be deducted from gross receipts if the equipment is installed as part of an electric transmission facility or an interconnected storage facility acquired by the authority pursuant to the New Mexico Renewable Energy Transmission Authority Act [Chapter 62, Article 16A NMSA 1978].

Amendment history

Laws 2007, ch. 3, § 16.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-9-86 · Repealed
  2. 7-9-87 · Deduction; gross receipts tax; lottery retailer receipts
  3. 7-9-88 · Repealed
  4. 7-9-88.1 · Credit; gross receipts tax; tax paid to certain tribes
  5. 7-9-88.2 · 7-9-88.2
  6. 7-9-89 · 7-9-89
  7. 7-9-90 · 7-9-90
  8. 7-9-91 · 7-9-91
  9. 7-9-92 · Deduction; gross receipts; sale of food at retail food store
  10. 7-9-93 · 7-9-93
  11. 7-9-94 · 7-9-94
  12. 7-9-95 · 7-9-95
  13. 7-9-96 · Repealed
  14. 7-9-96.1 · Repealed
  15. 7-9-96.2 · 7-9-96.2
  16. 7-9-96.3 · Technology readiness gross receipts tax credit
  17. 7-9-97 · 7-9-97
  18. 7-9-98 · 7-9-98
  19. 7-9-99 · 7-9-99
  20. 7-9-100 · 7-9-100
  21. 7-9-101 · 7-9-101
  22. 7-9-102 · 7-9-102
  23. 7-9-103 · 7-9-103
  24. 7-9-103.1 · Deduction; gross receipts tax; converting electricity
  25. 7-9-103.2 · Deduction; gross receipts; electricity exchange
  26. 7-9-104 · 7-9-104
  27. 7-9-105 · Repealed
  28. 7-9-106 · Repealed
  29. 7-9-107 · 7-9-107
  30. 7-9-108 · 7-9-108
  31. 7-9-109 · 7-9-109
  32. 7-9-110 · Deleted
  33. 7-9-110.1 · Deduction; gross receipts tax; locomotive engine fuel
  34. 7-9-110.2 · Deduction; compensating tax; locomotive engine fuel
  35. 7-9-110.3 · Purpose and requirements of locomotive fuel deduction
  36. 7-9-111 · 7-9-111
  37. 7-9-112 · Deduction; gross receipts; solar energy systems
  38. 7-9-112.1 · 7-9-112.1
  39. 7-9-113 · Repealed
  40. 7-9-114 · Repealed
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