2021 New Mexico Statutes
Chapter 7 - Taxation
Article 9C - Interstate Telecommunications Gross Receipts Tax

Section 7-9C-1 - Short title. - Chapter 7, Article 9C NMSA 1978 may be cited as...

Section 7-9C-2 - Definitions. - As used in the Interstate Telecommunications Gross Receipts Tax Act:...

Section 7-9C-3 - Imposition and rate of tax; denomination as interstate telecommunications gross receipts tax. - A. For the privilege of engaging in interstate telecommunications business,...

Section 7-9C-4 - Presumption of taxability. - A. To prevent evasion of the interstate telecommunications gross receipts...

Section 7-9C-5 - Date payment due. - The interstate telecommunications gross receipts tax is to be paid...

Section 7-9C-6 - Deduction; certain telephone services. - Receipts from the provision of wide-area telephone service and private...

Section 7-9C-7 - Deduction; sale of a service for resale. - A. Receipts from providing an interstate telecommunications service in this...

Section 7-9C-8 - Deductions; telecommunications providers. - A. Receipts from interstate telecommunications services that are provided by...

Section 7-9C-9 - Deduction; bad debts. - Refunds and allowances made to buyers of interstate telecommunications services...

Section 7-9C-10 - Credit; services performed outside the state. - To prevent actual multi-jurisdictional taxation of the privilege of engaging...

Section 7-9C-11 - Administration. - A. The department shall interpret the provisions of the interstate...