New Mexico · Statutes
Article 9
320 sections
320 sections
- N.M. Stat. § 7-9-1§ 7-9-1. Short title
- N.M. Stat. § 7-9-1§ 7-9-1. Short title
- N.M. Stat. § 7-9-2§ 7-9-2. Purpose
- N.M. Stat. § 7-9-2§ 7-9-2. Purpose
- N.M. Stat. § 7-9-3§ 7-9-3. Definitions
- N.M. Stat. § 7-9-3§ 7-9-3. Definitions
- N.M. Stat. § 7-9-3.2§ 7-9-3.2. Additional definition
- N.M. Stat. § 7-9-3.2§ 7-9-3.2. Additional definition
- N.M. Stat. § 7-9-3.3§ 7-9-3.3. Definition; engaging in business
- N.M. Stat. § 7-9-3.3§ 7-9-3.3. Definition; engaging in business
- N.M. Stat. § 7-9-3.4§ 7-9-3.4. Definitions; construction, construction materials and construction-related services
- N.M. Stat. § 7-9-3.4§ 7-9-3.4. Definitions; construction, construction materials and construction-related services
- N.M. Stat. § 7-9-3.5§ 7-9-3.5. Definition; gross receipts
- N.M. Stat. § 7-9-3.5§ 7-9-3.5. Definition; gross receipts
- N.M. Stat. § 7-9-4§ 7-9-4. Imposition and rate of tax; denomination as “gross receipts tax”
- N.M. Stat. § 7-9-4§ 7-9-4. Imposition and rate of tax; denomination as “gross receipts tax”
- N.M. Stat. § 7-9-4.3§ 7-9-4.3. Imposition and rate of tax; denomination as “governmental gross receipts tax”
- N.M. Stat. § 7-9-4.3§ 7-9-4.3. Imposition and rate of tax; denomination as “governmental gross receipts tax”
- N.M. Stat. § 7-9-5§ 7-9-5. Presumption of taxability
- N.M. Stat. § 7-9-5§ 7-9-5. Presumption of taxability
- N.M. Stat. § 7-9-6§ 7-9-6. Separately stating the gross receipts tax
- N.M. Stat. § 7-9-6§ 7-9-6. Separately stating the gross receipts tax
- N.M. Stat. § 7-9-7§ 7-9-7. Imposition and rate of tax; denomination as “compensating tax”
- N.M. Stat. § 7-9-7§ 7-9-7. Imposition and rate of tax; denomination as “compensating tax”
- N.M. Stat. § 7-9-7.1§ 7-9-7.1. Department barred from taking collection actions with respect to certain tax liabilities
- N.M. Stat. § 7-9-7.1§ 7-9-7.1. Department barred from taking collection actions with respect to certain tax liabilities
- N.M. Stat. § 7-9-7.2§ 7-9-7.2. Authority to establish standards for certified service providers
- N.M. Stat. § 7-9-7.2§ 7-9-7.2. Authority to establish standards for certified service providers
- N.M. Stat. § 7-9-8§ 7-9-8. Presumption of taxability and value
- N.M. Stat. § 7-9-8§ 7-9-8. Presumption of taxability and value
- N.M. Stat. § 7-9-9§ 7-9-9. Liability of user for payment of compensating tax
- N.M. Stat. § 7-9-9§ 7-9-9. Liability of user for payment of compensating tax
- N.M. Stat. § 7-9-10§ 7-9-10. Agents for collection of compensating tax; duties
- N.M. Stat. § 7-9-10§ 7-9-10. Agents for collection of compensating tax; duties
- N.M. Stat. § 7-9-11§ 7-9-11. Date payment due
- N.M. Stat. § 7-9-11§ 7-9-11. Date payment due
- N.M. Stat. § 7-9-12§ 7-9-12. Exemptions
- N.M. Stat. § 7-9-12§ 7-9-12. Exemptions
- N.M. Stat. § 7-9-13§ 7-9-13. Exemption; gross receipts tax; governmental agencies
- N.M. Stat. § 7-9-13§ 7-9-13. Exemption; gross receipts tax; governmental agencies
- N.M. Stat. § 7-9-13.1§ 7-9-13.1. Exemption; gross receipts tax; certain services
- N.M. Stat. § 7-9-13.1§ 7-9-13.1. Exemption; gross receipts tax; certain services
- N.M. Stat. § 7-9-13.2§ 7-9-13.2. Exemption; governmental gross receipts tax; receipts subject to certain other taxes
- N.M. Stat. § 7-9-13.2§ 7-9-13.2. Exemption; governmental gross receipts tax; receipts subject to certain other taxes
- N.M. Stat. § 7-9-13.3§ 7-9-13.3. Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge
- N.M. Stat. § 7-9-13.3§ 7-9-13.3. Exemption; gross receipts tax and governmental gross receipts tax; stadium surcharge
- N.M. Stat. § 7-9-13.4§ 7-9-13.4. Exemption; gross receipts tax; sale of textbooks from certain bookstores to enrolled students
- N.M. Stat. § 7-9-13.4§ 7-9-13.4. Exemption; gross receipts tax; sale of textbooks from certain bookstores to enrolled students
- N.M. Stat. § 7-9-13.5§ 7-9-13.5. Exemption; gross receipts tax and governmental gross receipts tax; event center surcharge
- N.M. Stat. § 7-9-13.5§ 7-9-13.5. Exemption; gross receipts tax and governmental gross receipts tax; event center surcharge
- N.M. Stat. § 7-9-14§ 7-9-14. Exemption; compensating tax; governmental agencies; Indians
- N.M. Stat. § 7-9-14§ 7-9-14. Exemption; compensating tax; governmental agencies; Indians
- N.M. Stat. § 7-9-15§ 7-9-15. Exemption; compensating tax; certain organizations
- N.M. Stat. § 7-9-15§ 7-9-15. Exemption; compensating tax; certain organizations
- N.M. Stat. § 7-9-17§ 7-9-17. Exemption; gross receipts tax; wages
- N.M. Stat. § 7-9-17§ 7-9-17. Exemption; gross receipts tax; wages
- N.M. Stat. § 7-9-18§ 7-9-18. Exemption; gross receipts tax and governmental gross receipts tax; agricultural products
- N.M. Stat. § 7-9-18§ 7-9-18. Exemption; gross receipts tax and governmental gross receipts tax; agricultural products
- N.M. Stat. § 7-9-18.1§ 7-9-18.1. Exemption; gross receipts tax; food stamps
- N.M. Stat. § 7-9-18.1§ 7-9-18.1. Exemption; gross receipts tax; food stamps
- N.M. Stat. § 7-9-19§ 7-9-19. Exemption; gross receipts tax; livestock feeding
- N.M. Stat. § 7-9-19§ 7-9-19. Exemption; gross receipts tax; livestock feeding
- N.M. Stat. § 7-9-20§ 7-9-20. Exemption; gross receipts tax; certain receipts of homeowners associations
- N.M. Stat. § 7-9-20§ 7-9-20. Exemption; gross receipts tax; certain receipts of homeowners associations
- N.M. Stat. § 7-9-22§ 7-9-22. Exemption; gross receipts tax; vehicles
- N.M. Stat. § 7-9-22§ 7-9-22. Exemption; gross receipts tax; vehicles
- N.M. Stat. § 7-9-22.1§ 7-9-22.1. Exemption; gross receipts tax; boats
- N.M. Stat. § 7-9-22.1§ 7-9-22.1. Exemption; gross receipts tax; boats
- N.M. Stat. § 7-9-23§ 7-9-23. Exemption; compensating tax; vehicles
- N.M. Stat. § 7-9-23§ 7-9-23. Exemption; compensating tax; vehicles
- N.M. Stat. § 7-9-23.1§ 7-9-23.1. Exemption; compensating tax; boats
- N.M. Stat. § 7-9-23.1§ 7-9-23.1. Exemption; compensating tax; boats
- N.M. Stat. § 7-9-24§ 7-9-24. Exemption; gross receipts tax; insurance companies
- N.M. Stat. § 7-9-24§ 7-9-24. Exemption; gross receipts tax; insurance companies
- N.M. Stat. § 7-9-25§ 7-9-25. Exemption; gross receipts tax; dividends and interest
- N.M. Stat. § 7-9-25§ 7-9-25. Exemption; gross receipts tax; dividends and interest
- N.M. Stat. § 7-9-26§ 7-9-26. Exemption; gross receipts and compensating tax; fuel
- N.M. Stat. § 7-9-26§ 7-9-26. Exemption; gross receipts and compensating tax; fuel
- N.M. Stat. § 7-9-26.1§ 7-9-26.1. Exemption; gross receipts tax and compensating tax; fuel for space vehicles
- N.M. Stat. § 7-9-26.1§ 7-9-26.1. Exemption; gross receipts tax and compensating tax; fuel for space vehicles
- N.M. Stat. § 7-9-27§ 7-9-27. Exemption; compensating tax; personal effects
- N.M. Stat. § 7-9-27§ 7-9-27. Exemption; compensating tax; personal effects
- N.M. Stat. § 7-9-28§ 7-9-28. Exemption; gross receipts tax; occasional sale of property or services
- N.M. Stat. § 7-9-28§ 7-9-28. Exemption; gross receipts tax; occasional sale of property or services
- N.M. Stat. § 7-9-29§ 7-9-29. Exemption; gross receipts tax; certain organizations; exceptions
- N.M. Stat. § 7-9-29§ 7-9-29. Exemption; gross receipts tax; certain organizations; exceptions
- N.M. Stat. § 7-9-30§ 7-9-30. Exemption; compensating tax; railroad equipment, aircraft and space vehicles
- N.M. Stat. § 7-9-30§ 7-9-30. Exemption; compensating tax; railroad equipment, aircraft and space vehicles
- N.M. Stat. § 7-9-31§ 7-9-31. Exemption; gross receipts and compensating tax; resale activities of an armed forces instrumentality
- N.M. Stat. § 7-9-31§ 7-9-31. Exemption; gross receipts and compensating tax; resale activities of an armed forces instrumentality
- N.M. Stat. § 7-9-32§ 7-9-32. Exemption; gross receipts tax; oil and gas or mineral interests
- N.M. Stat. § 7-9-32§ 7-9-32. Exemption; gross receipts tax; oil and gas or mineral interests
- N.M. Stat. § 7-9-33§ 7-9-33. Exemption; gross receipts tax; products subject to Oil and Gas Emergency School Tax Act
- N.M. Stat. § 7-9-33§ 7-9-33. Exemption; gross receipts tax; products subject to Oil and Gas Emergency School Tax Act
- N.M. Stat. § 7-9-34§ 7-9-34. Exemption; gross receipts tax; refiners and persons subject to Natural Gas Processors Tax Act
- N.M. Stat. § 7-9-34§ 7-9-34. Exemption; gross receipts tax; refiners and persons subject to Natural Gas Processors Tax Act
- N.M. Stat. § 7-9-35§ 7-9-35. Exemption; gross receipts tax; natural resources subject to Resources Excise Tax Act
- N.M. Stat. § 7-9-35§ 7-9-35. Exemption; gross receipts tax; natural resources subject to Resources Excise Tax Act
- N.M. Stat. § 7-9-36§ 7-9-36. Exemption; gross receipts tax; oil and gas consumed in the pipeline transportation of oil and gas products
- N.M. Stat. § 7-9-36§ 7-9-36. Exemption; gross receipts tax; oil and gas consumed in the pipeline transportation of oil and gas products