N.M. Admin. Code § 3.2.221.8
Current through Register Vol. 36, No. 1, January 14, 2025
Section 3.2.221.8 - COLUMNISTS, CARTOONISTS AND WIRE SERVICESA. The receipts of columnists, cartoonists and wire services from performing services in New Mexico are gross receipts and are not receipts from publishing as that term is used in Section 7-9-63 NMSA 1978.B. The gross receipts of columnists, cartoonists and wire services from performing services in New Mexico are not deductible under the provisions of Section 7-9-63 NMSA 1978.N.M. Admin. Code § 3.2.221.8
12/5/69, 3/9/72, 11/20/72, 3/20/74, 7/26/76, 6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.221.8 NMAC - Rn, 3 NMAC 2.63.8 & A, 6/14/01