US lawNew MexicoRegulationsTitle 3Chapter 13Part 43.13.4.8 NMAC3.13.4.8 NMACSection 8. Application Of The CreditLast amended: 2001Year: 2001Length: 25 wordsOfficial source The credit allowed by Section 7-2E-1 NMSA 1978 may not be applied against any local option gross receipts tax imposed by a county or municipality.Previous3.13.4.7 NMACNext3.13.4.9 NMAC