NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-9C-1
Short title
Official textnmonesource.comlast amended
Chapter 7, Article 9C NMSA 1978 may be cited as the "Interstate
Telecommunications Gross Receipts Tax Act".
Amendment history
Laws 1992, ch. 50, § 1 and Laws 1992, ch. 67, § 1; 1993, ch. 30, § 15.
Source: official source (NMSA chapter on nmonesource.com)
In this article (11 sections)
- 7-9C-1 · Short title
- 7-9C-2 · Definitions
- 7-9C-3 · 7-9C-3
- 7-9C-4 · Presumption of taxability
- 7-9C-5 · Date payment due
- 7-9C-6 · Deduction; certain telephone services
- 7-9C-7 · Deduction; sale of a service for resale
- 7-9C-8 · Deductions; telecommunications providers
- 7-9C-9 · Deduction; bad debts
- 7-9C-10 · Credit; services performed outside the state
- 7-9C-11 · Administration