N.M. Admin. Code § 3.2.241.17
Current through Register Vol. 35, No. 24, December 23, 2024
An organization, whether or not owned exclusively by health care practitioners, licensed as a hospital, hospice, nursing home, an entity that is solely an outpatient facility or intermediate care facility under the Public Health Act is not a "health care practitioner" as defined by Section 7-9-93 NMSA 1978. Receipts of such an organization are not deductible under Section 7-9-93 NMSA 1978.
N.M. Admin. Code § 3.2.241.17