us-nm/stat
NMSA 1978, § 7-9-24 — Exemption; gross receipts tax; insurance companies
Exempted from the gross receipts tax are the receipts of insurance companies or
any agent thereof from premiums and any consideration received by a property
bondsman, as that person is defined in Section 59A-51-2 NMSA 1978, as security or
surety for a bail bond in connection with a judicial proceeding.
Source: official text