N.M. Admin. Code § 3.2.21.8

Current through Register Vol. 35, No. 23, December 10, 2024

Section 3.2.21.8 - APPLICATION OF GOVERNMENTAL GROSS RECEIPTS TAX

The governmental gross receipts tax is imposed only on agencies, institutions, instrumentalities and political subdivisions of the state of New Mexico. The tax is not imposed on any other person.

6/28/91, 10/2/92, 11/15/96; 3.2.21.8 NMAC - Rn, 3 NMAC 2.101.8, 4/30/01