NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-9-70
7-9-70
Official textnmonesource.comlast amended
Deduction; gross receipts tax; rental or lease of vehicles used in interstate commerce.
Receipts from the rental or leasing of vehicles used in the transportation of passengers or property for hire in interstate commerce under the regulations or authorization of any agency of the United States may be deducted.
Amendment history
1953 Comp., § 72-16A-14.27, enacted by Laws 1969, ch. 144, § 62.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 7-9-57 · 7-9-57
- 7-9-57.1 · Repealed
- 7-9-57.2 · 7-9-57.2
- 7-9-58 · Deduction; gross receipts tax; feed; fertilizers
- 7-9-58.1 · 7-9-58.1
- 7-9-59 · 7-9-59
- 7-9-60 · 7-9-60
- 7-9-61 · Repealed
- 7-9-61.1 · Deduction; gross receipts tax; certain receipts
- 7-9-61.2 · 7-9-61.2
- 7-9-62 · 7-9-62
- 7-9-62.1 · 7-9-62.1
- 7-9-63 · Deduction; gross receipts tax; publication sales
- 7-9-64 · Deduction; gross receipts tax; newspaper sales
- 7-9-65 · Deduction; gross receipts tax; chemicals and reagents
- 7-9-66 · Deduction; gross receipts tax; commissions
- 7-9-66.1 · 7-9-66.1
- 7-9-67 · 7-9-67
- 7-9-68 · Deduction; gross receipts tax; warranty obligations
- 7-9-69 · 7-9-69
- 7-9-70 · 7-9-70
- 7-9-71 · Deduction; gross receipts tax; trade-in allowance
- 7-9-72 · Repealed
- 7-9-73 · 7-9-73
- 7-9-73.1 · 7-9-73.1
- 7-9-73.2 · 7-9-73.2
- 7-9-73.3 · 7-9-73.3
- 7-9-73.4 · 7-9-73.4
- 7-9-74 · Repealed
- 7-9-75 · 7-9-75
- 7-9-76 · 7-9-76
- 7-9-76.1 · 7-9-76.1
- 7-9-76.2 · Deduction; gross receipts tax; films and tapes
- 7-9-77 · Deductions; compensating tax
- 7-9-77.1 · 7-9-77.1
- 7-9-77.2 · 7-9-77.2
- 7-9-78 · 7-9-78
- 7-9-78.1 · 7-9-78.1
- 7-9-79 · Credit; compensating tax
- 7-9-79.1 · Credit; gross receipts tax; services