US lawNew MexicoRegulationsTitle 3Chapter 2Part 2173.2.217.12 NMAC3.2.217.12 NMACSection 12. Shearing SheepLast amended: 2001Year: 2001Length: 24 wordsOfficial source Receipts from shearing sheep may be deducted from gross receipts pursuant to Section 7-9-59 NMSA 1978 because they are receipts from harvesting agricultural products.Previous3.2.217.10 NMAC