NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-9-97
7-9-97
Official textnmonesource.comlast amended
Deduction; gross receipts tax; receipts from certain purchases by or on behalf of the state.
Receipts from the sale of property or services purchased by or on behalf of the state from funds obtained from the forfeiture of financial assurance pursuant to the New Mexico Mining Act [Chapter 69, Article 36 NMSA 1978] or the forfeiture of financial responsibility pursuant to the Water Quality Act [Chapter 74, Article 6 NMSA 1978] may be deducted from gross receipts.
Amendment history
Laws 2005, ch. 169, § 1.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 7-9-82 · Repealed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- 7-9-86 · Repealed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- 7-9-88 · Repealed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- 7-9-96 · Repealed
- 7-9-96.1 · Repealed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
- 7-9-104 · 7-9-104
- 7-9-105 · Repealed
- 7-9-106 · Repealed
- 7-9-107 · 7-9-107
- 7-9-108 · 7-9-108
- 7-9-109 · 7-9-109
- 7-9-110 · Deleted
- 7-9-110.1 · Deduction; gross receipts tax; locomotive engine fuel
- 7-9-110.2 · Deduction; compensating tax; locomotive engine fuel
- 7-9-110.3 · Purpose and requirements of locomotive fuel deduction
- 7-9-111 · 7-9-111