N.M. Stat. § 7-9-32

Exemption; gross receipts tax; oil and gas or mineral

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Last amended: 1969Year: 2026Length: 23 wordsOfficial source

interests. Exempted from the gross receipts tax are the receipts from the sale of or leasing of oil, natural gas or mineral interests.

N.M. Stat. § 7-9-32: Exemption; gross receipts tax; oil and gas or mineral | Justis AI