Chapter 7, Article 9C NMSA 1978 may be cited as the "Interstate Telecommunications Gross Receipts Tax Act".
History: Laws 1992, ch. 50, § 1 and Laws 1992, ch. 67, § 1; 1993, ch. 30, § 15.
The 1993 amendment, effective June 18, 1993, substituted "Chapter 7, Article 9C NMSA 1978" for "Sections 1 through 11 of this act".
Structure New Mexico Statutes
Article 9C - Interstate Telecommunications Gross Receipts Tax
Section 7-9C-4 - Presumption of taxability.
Section 7-9C-5 - Date payment due.
Section 7-9C-6 - Deduction; certain telephone services.
Section 7-9C-7 - Deduction; sale of a service for resale.
Section 7-9C-8 - Deductions; telecommunications providers.
Section 7-9C-9 - Deduction; bad debts.
Section 7-9C-10 - Credit; services performed outside the state.