N.M. Stat. § 7-9-78.1

Current through 2024, ch. 69
Section 7-9-78.1 - Deduction; compensating tax; uranium enrichment plant equipment

The value of equipment and replacement parts for that equipment may be deducted in computing the compensating tax due if the person uses the equipment and replacement parts to enrich uranium in a uranium enrichment plant.

NMS § 7-9-78.1

Laws 1999, ch. 231, § 4.