N.M. Stat. § 7-9-22.1

Current through 2024, ch. 69

Section 7-9-22.1 - Exemption; gross receipts tax; boats

Exempted from the gross receipts tax are the receipts from selling boats on which a tax is imposed by Section 66-12-6.1 NMSA 1978.

NMS § 7-9-22.1

1978 Comp., § 7-9-22.1, enacted by Laws 1987, ch. 247, § 1.