The interstate telecommunications gross receipts tax is to be paid to the department on or before the twenty-fifth day of the month following the month in which the taxable event occurs.
History: Laws 1992 ch. 50, § 5 and Laws 1992, ch. 67, § 5.
Duplicate laws. — Laws 1992, ch. 50, § 5 and Laws 1992, ch. 67, § 5 enacted identical versions of this section, effective July 1, 1992.
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.