NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-9-89
7-9-89
Official textnmonesource.comlast amended
Deduction; [gross receipts tax;] sales to certain accredited diplomats and missions.
Receipts from selling or leasing property to, or from performing services for, an accredited foreign mission or an accredited member of a foreign mission may be deducted from gross receipts when a treaty in force to which the United States is a party requires forbearance of tax when the legal incidence is upon the buyer or when the tax is customarily passed on to the buyer.
Amendment history
Laws 1998, ch. 89, § 2.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 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- 7-9-79.2 · Repealed
- 7-9-80 · Repealed
- 7-9-80.1 · Repealed
- 7-9-81 · Repealed
- 7-9-82 · Repealed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- 7-9-86 · Repealed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
- 7-9-88 · Repealed
- 7-9-88.1 · Credit; gross receipts tax; tax paid to certain tribes
- 7-9-88.2 · 7-9-88.2
- 7-9-89 · 7-9-89
- 7-9-90 · 7-9-90
- 7-9-91 · 7-9-91
- 7-9-92 · Deduction; gross receipts; sale of food at retail food store
- 7-9-93 · 7-9-93
- 7-9-94 · 7-9-94
- 7-9-95 · 7-9-95
- 7-9-96 · Repealed
- 7-9-96.1 · Repealed
- 7-9-96.2 · 7-9-96.2
- 7-9-96.3 · Technology readiness gross receipts tax credit
- 7-9-97 · 7-9-97
- 7-9-98 · 7-9-98
- 7-9-99 · 7-9-99
- 7-9-100 · 7-9-100
- 7-9-101 · 7-9-101
- 7-9-102 · 7-9-102
- 7-9-103 · 7-9-103
- 7-9-103.1 · Deduction; gross receipts tax; converting electricity
- 7-9-103.2 · Deduction; gross receipts; electricity exchange