NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-9-76
7-9-76
Official textnmonesource.comlast amended
Deduction; gross receipts tax; travel agents' commissions paid by certain entities.
Receipts of travel agents derived from commissions paid by maritime transportation companies and interstate airlines, railroads and passenger buses for booking, referral, reservation or ticket services may be deducted from gross receipts.
Amendment history
1953 Comp., § 72-16A-14.33, enacted by Laws 1977, ch. 288, § 2.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 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- 7-9-72 · Repealed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- 7-9-74 · Repealed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
- 7-9-79.2 · Repealed
- 7-9-80 · Repealed
- 7-9-80.1 · Repealed
- 7-9-81 · Repealed
- 7-9-82 · Repealed
- 7-9-83 · Deduction; gross receipts tax; jet fuel
- 7-9-84 · Deduction; compensating tax; jet fuel
- 7-9-85 · 7-9-85
- 7-9-86 · Repealed
- 7-9-87 · Deduction; gross receipts tax; lottery retailer receipts