Chapter 2 - GROSS RECEIPTS TAXES
- Part 1 - GENERAL PROVISIONS (§§ 3.2.1.1 — 3.2.1.30)
- Part 2 - DATE PAYMENT DUE (§§ 3.2.2.1 — 3.2.2.15)
- Part 4 - IMPOSITION AND RATE OF TAX - DENOMINATION AS "GROSS RECEIPTS TAX" (§§ 3.2.4.1 — 3.2.4.11)
- Part 5 - PRESUMPTION OF TAXABILITY (§§ 3.2.5.1 — 3.2.5.8)
- Part 6 - SEPARATELY STATING THE GROSS RECEIPTS TAX (§§ 3.2.6.1 — 3.2.6.9)
- Part 10 - IMPOSITION AND RATE OF TAX - DENOMINATION AS "COMPENSATING TAX" (§§ 3.2.10.1 — 3.2.10.24)
- Part 11 - PRESUMPTION OF TAXABILITY AND VALUE (§§ 3.2.11.1 — 3.2.11.10)
- Part 12 - LIABILITY OF USER FOR PAYMENT OF COMPENSATING TAX (§§ 3.2.12.1 — 3.2.12.9)
- Part 13 - AGENTS FOR COLLECTION OF COMPENSATING TAX - DUTIES (§§ 3.2.13.1 — 3.2.13.10)
- Part 20 - GOVERNMENTAL GROSS RECEIPTS (§§ 3.2.20.1 — 3.2.20.32)
- Part 21 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX (§§ 3.2.21.1 — 3.2.21.9)
- Part 100 - EXEMPTIONS (§§ 3.2.100.1 — 3.2.100.10)
- Part 101 - EXEMPTIONS - GROSS RECEIPTS TAX - GOVERNMENTAL AGENCIES (§§ 3.2.101.1 — 3.2.101.10)
- Part 102 - EXEMPTIONS - COMPENSATING TAX - GOVERNMENTAL AGENCIES - INDIANS (§§ 3.2.102.1 — 3.2.102.11)
- Part 103 - EXEMPTION - COMPENSATING TAX - CERTAIN ORGANIZATIONS (§§ 3.2.103.1 — 3.2.103.8)
- Part 104 - [Repealed] (§§ 3.2.104.1 — 3.2.104.10)
- Part 105 - EXEMPTION - GROSS RECEIPTS TAX - WAGES (§§ 3.2.105.1 — 3.2.105.11)
- Part 106 - EXEMPTION - GROSS RECEIPTS TAX - AGRICULTURAL PRODUCTS (§§ 3.2.106.1 — 3.2.106.15)
- Part 107 - EXEMPTION - GROSS RECEIPTS TAX - LIVESTOCK FEEDING (§§ 3.2.107.1 — 3.2.107.8)
- Part 108 - EXEMPTION - GROSS RECEIPTS TAX - CERTAIN RECEIPTS OF HOMEOWNERS ASSOCIATIONS (§§ 3.2.108.1 — 3.2.108.10)
- Part 109 - EXEMPTION - GROSS RECEIPTS TAX - VEHICLES (§§ 3.2.109.1 — 3.2.109.13)
- Part 110 - EXEMPTION - GROSS RECEIPTS TAX - BOATS (§§ 3.2.110.1 — 3.2.110.9)
- Part 111 - EXEMPTION - COMPENSATING TAX - VEHICLES (§§ 3.2.111.1 — 3.2.111.8)
- Part 112 - EXEMPTION - GROSS RECEIPTS TAX - INSURANCE COMPANIES (§§ 3.2.112.1 — 3.2.112.10)
- Part 113 - EXEMPTION - GROSS RECEIPTS TAX - DIVIDENDS AND INTEREST (§§ 3.2.113.1 — 3.2.113.9)
- Part 114 - EXEMPTION - GROSS RECEIPTS AND COMPENSATING TAX - FUEL (§§ 3.2.114.1 — 3.2.114.10)
- Part 115 - EXEMPTION - COMPENSATING TAX - PERSONAL EFFECTS (§§ 3.2.115.1 — 3.2.115.8)
- Part 116 - EXEMPTION - GROSS RECEIPTS TAX - OCCASIONAL SALE OF PROPERTY OR SERVICES (§§ 3.2.116.1 — 3.2.116.14)
- Part 117 - EXEMPTION - GROSS RECEIPTS TAX - CERTAIN ORGANIZATIONS (§§ 3.2.117.1 — 3.2.117.11)
- Part 118 - EXEMPTION - COMPENSATING TAX - RAILROAD EQUIPMENT AND AIRCRAFT (§§ 3.2.118.1 — 3.2.118.7)
- Part 119 - EXEMPTION - GROSS RECEIPTS TAX AND COMPENSATING TAX - RESALE ACTIVITIES OF AN ARMED FORCES INSTRUMENTALITY (§§ 3.2.119.1 — 3.2.119.8)
- Part 121 - EXEMPTION - GROSS RECEIPTS TAX - PRODUCTS SUBJECT TO OIL AND GAS EMERGENCY SCHOOL TAX ACT (§§ 3.2.121.1 — 3.2.121.9)
- Part 123 - EXEMPTION - GROSS RECEIPTS TAX - NATURAL RESOURCES SUBJECT TO RESOURCES EXCISE TAX ACT (§§ 3.2.123.1 — 3.2.123.10)
- Part 124 - EXEMPTION - GROSS RECEIPTS TAX - OIL AND GAS CONSUMED IN THE PIPELINE TRANSPORTATION OF OIL AND GAS PRODUCTS (§§ 3.2.124.1 — 3.2.124.8)
- Part 126 - EXEMPTION - COMPENSATING TAX - USE OF ELECTRICITY IN THE PRODUCTION AND TRANSMISSION OF ELECTRICITY (§§ 3.2.126.1 — 3.2.126.8)
- Part 127 - EXEMPTION - GROSS RECEIPTS TAX - FEES FROM SOCIAL ORGANIZATIONS (§§ 3.2.127.1 — 3.2.127.12)
- Part 128 - EXEMPTION - GROSS RECEIPTS TAX - PURSES AND JOCKEY REMUNERATION AT NEW MEXICO RACETRACKS - RECEIPTS FROM GROSS AMOUNTS WAGERED (§§ 3.2.128.1 — 3.2.128.7)
- Part 129 - EXEMPTION - GROSS RECEIPTS TAX - RELIGIOUS ACTIVITIES (§§ 3.2.129.1 — 3.2.129.7)
- Part 200 - LOCAL OPTION TAXES (§§ 3.2.200.1 — 3.2.200.8)
- Part 201 - NONTAXABLE TRANSACTION CERTIFICATES, FARMERS' AND RANCHERS' STATEMENTS AND OTHER EVIDENCE REQUIRED TO ENTITLE PERSONS TO DEDUCTIONS (§§ 3.2.201.1 — 3.2.201.19)
- Part 202 - [Repealed] (§§ 3.2.202.1 — 3.2.202.8)
- Part 203 - DEDUCTIONS (§§ 3.2.203.1 — 3.2.203.11)
- Part 204 - DEDUCTION - GROSS RECEIPTS TAX - SALES TO MANUFACTURERS (§§ 3.2.204.1 — 3.2.204.19)
- Part 205 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF TANGIBLE PERSONAL PROPERTY FOR RESALE (§§ 3.2.205.1 — 3.2.205.21)
- Part 206 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF A SERVICE FOR RESALE (§§ 3.2.206.1 — 3.2.206.22)
- Part 207 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF TANGIBLE PERSONAL PROPERTY FOR LEASING (§§ 3.2.207.1 — 3.2.207.10)
- Part 208 - DEDUCTION - GROSS RECEIPTS TAX - LEASE FOR SUBSEQUENT LEASE (§§ 3.2.208.1 — 3.2.208.10)
- Part 209 - GOVERNMENTAL GROSS RECEIPTS (§§ 3.2.209.1 — 3.2.209.26)
- Part 210 - DEDUCTION - GROSS RECEIPTS TAX - CONSTRUCTION PURPOSES (§§ 3.2.210.1 — 3.2.210.25)
- Part 211 - DEDUCTION - GROSS RECEIPTS TAX - SALE OR LEASE OF REAL PROPERTY AND LEASE OF MANUFACTURED HOMES (§§ 3.2.211.1 — 3.2.211.17)
- Part 212 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX (§§ 3.2.212.1 — 3.2.212.27)
- Part 213 - DEDUCTION - GROSS RECEIPTS TAX - TRANSACTION IN INTERSTATE COMMERCE (§§ 3.2.213.1 — 3.2.213.13)
- Part 214 - DEDUCTION - GROSS RECEIPTS TAX - INTRASTATE TRANSPORTATION AND SERVICES IN INTERSTATE COMMERCE (§§ 3.2.214.1 — 3.2.214.11)
- Part 215 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES TO AN OUT-OF-STATE BUYER (§§ 3.2.215.1 — 3.2.215.12)
- Part 216 - DEDUCTION - GROSS RECEIPTS TAX - FEED - FERTILIZERS (§§ 3.2.216.1 — 3.2.216.10)
- Part 217 - DEDUCTION - GROSS RECEIPTS TAX - WAREHOUSING, THRESHING, HARVESTING, GROWING, CULTIVATING AND PROCESSING AGRICULTURAL PRODUCTS (§§ 3.2.217.1 — 3.2.217.12)
- Part 218 - IMPOSITION AND RATE OF GOVERNMENTAL GROSS RECEIPTS TAX (§§ 3.2.218.1 — 3.2.218.14)
- Part 219 - DEDUCTION - GROSS RECEIPTS TAX - CERTAIN LOAN CHARGES (§§ 3.2.219.1 — 3.2.219.10)
- Part 220 - DEDUCTION - GROSS RECEIPTS TAX - AGRICULTURAL IMPLEMENTS - AIRCRAFT VEHICLES THAT ARE NOT REQUIRED TO BE REGISTERED (§§ 3.2.220.1 — 3.2.220.17)
- Part 221 - DEDUCTION - GROSS RECEIPTS TAX - PUBLICATION SALES (§§ 3.2.221.1 — 3.2.221.9)
- Part 222 - DEDUCTION - GROSS RECEIPTS TAX - NEWSPAPERS SALES (§§ 3.2.222.1 — 3.2.222.12)
- Part 223 - DEDUCTION - GROSS RECEIPTS TAX - CHEMICALS AND REAGENTS (§§ 3.2.223.1 — 3.2.223.11)
- Part 225 - DEDUCTION - GROSS RECEIPTS TAX - COMMISSIONS (§§ 3.2.225.1 — 3.2.225.12)
- Part 226 - DEDUCTION - GROSS RECEIPTS TAX - CERTAIN REAL ESTATE TRANSACTIONS (§§ 3.2.226.1 — 3.2.226.9)
- Part 227 - DEDUCTION - GROSS RECEIPTS TAX - REFUNDS - UNCOLLECTIBLE DEBTS (§§ 3.2.227.1 — 3.2.227.12)
- Part 228 - DEDUCTION - GROSS RECEIPTS TAX - WARRANTY OBLIGATIONS (§§ 3.2.228.1 — 3.2.228.11)
- Part 229 - DEDUCTION - GROSS RECEIPTS TAX - ADMINISTRATIVE AND ACCOUNTING SERVICES (§§ 3.2.229.1 — 3.2.229.8)
- Part 230 - DEDUCTION - GROSS RECEIPTS TAX - RENTAL OR LEASE OF VEHICLES USED IN INTERSTATE COMMERCE (§§ 3.2.230.1 — 3.2.230.8)
- Part 231 - DEDUCTION - GROSS RECEIPTS TAX - TRADE-IN ALLOWANCE (§§ 3.2.231.1 — 3.2.231.9)
- Part 232 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF PROSTHETIC DEVICES (§§ 3.2.232.1 — 3.2.232.9)
- Part 234 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF PRESCRIPTION DRUGS (§§ 3.2.234.1 — 3.2.234.10)
- Part 235 - DEDUCTION - GROSS RECEIPTS TAX - SALE OF CERTAIN SERVICES PERFORMED DIRECTLY ON PRODUCT MANUFACTURED (§§ 3.2.235.1 — 3.2.235.12)
- Part 237 - DEDUCTION - COMPENSATING TAX (§§ 3.2.237.1 — 3.2.237.9)
- Part 238 - DEDUCTION - COMPENSATING TAX - USE OF TANGIBLE PERSONAL PROPERTY FOR LEASING (§§ 3.2.238.1 — 3.2.238.9)
- Part 239 - DEDUCTION - GROSS RECEIPTS TAX - FUNDRAISING (§§ 3.2.239.1 — 3.2.239.12)
- Part 240 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF SALE OF FOOD AT RETAIL FOOD STORE (§§ 3.2.240.1 — 3.2.240.10)
- Part 241 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF HEALTH CARE PRACTITIONERS (§§ 3.2.241.1 — 3.2.241.18)
- Part 242 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF RETAILERS FROM SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY (§§ 3.2.242.1 — 3.2.242.16)
- Part 247 - DEDUCTION - GROSS RECEIPTS TAX - SOLAR ENERGY SYSTEMS (§§ 3.2.247.1 — 3.2.247.9)
- Part 248 - DEDUCTION - GROSS RECEIPTS TAX - MEDICAL TREATMENT OF CATTLE (§§ 3.2.248.1 — 3.2.248.8)
- Part 249 - DEDUCTION - GROSS RECEIPTS TAX - LEASING OF CONSTRUCTION EQUIPMENT (§§ 3.2.249.1 — 3.2.249.9)
- Part 250 - DEDUCTION - GROSS RECEIPTS AND COMPENSATING TAXES - LOCOMOTIVE FUEL (§§ 3.2.250.1 — 3.2.250.9)
- Part 300 - CREDIT - GROSS RECEIPTS TAX - SERVICES (§§ 3.2.300.1 — 3.2.300.9)
- Part 301 - CREDIT - COMPENSATING TAX (§§ 3.2.301.1 — 3.2.301.9)
- Part 302 - CREDIT - GROSS RECEIPTS TAX - SERVICE FOR RESALE (§§ 3.2.302.1 — 3.2.302.8)