NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-9-41
Exemption; gross receipts tax; religious activities
Official textnmonesource.comlast amended
Exempted from the gross receipts tax are the receipts of a minister of a religious organization, which organization has been granted an exemption from federal income tax by the United States commissioner of internal revenue as an organization described in Section 501(c)(3) of the United States Internal Revenue Code of 1954, as amended or renumbered, from religious services provided by the minister to an individual recipient of the service.
Amendment history
1953 Comp., § 72-16A-12.29, enacted by Laws 1972, ch. 61, § 2.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 7-9-24 · Exemption; gross receipts tax; insurance companies
- 7-9-25 · Exemption; gross receipts tax; dividends and interest
- 7-9-26 · Exemption; gross receipts and compensating tax; fuel
- 7-9-26.1 · 7-9-26.1
- 7-9-27 · Exemption; compensating tax; personal effects
- 7-9-28 · 7-9-28
- 7-9-29 · 7-9-29
- 7-9-30 · 7-9-30
- 7-9-31 · 7-9-31
- 7-9-32 · 7-9-32
- 7-9-33 · 7-9-33
- 7-9-34 · 7-9-34
- 7-9-35 · 7-9-35
- 7-9-36 · 7-9-36
- 7-9-37 · 7-9-37
- 7-9-38 · 7-9-38
- 7-9-38.1 · 7-9-38.1
- 7-9-38.2 · 7-9-38.2
- 7-9-39 · 7-9-39
- 7-9-40 · 7-9-40
- 7-9-41 · Exemption; gross receipts tax; religious activities
- 7-9-41.1 · 7-9-41.1
- 7-9-41.2 · Deleted
- 7-9-41.3 · 7-9-41.3
- 7-9-41.4 · 7-9-41.4
- 7-9-41.5 · 7-9-41.5
- 7-9-41.6 · 7-9-41.6
- 7-9-42 · Repealed
- 7-9-43 · 7-9-43
- 7-9-43.1 · 7-9-43.1
- 7-9-44 · Repealed
- 7-9-45 · Deductions
- 7-9-46 · 7-9-46
- 7-9-46.1 · 7-9-46.1
- 7-9-47 · 7-9-47
- 7-9-48 · 7-9-48
- 7-9-49 · 7-9-49
- 7-9-50 · Deduction; gross receipts tax; lease for subsequent lease
- 7-9-51 · 7-9-51
- 7-9-51.1 · Repealed