N.M. Stat. § 27-2-12.35
Mi via waiver program; gross receipts taxes.
A. The health care authority shall promulgate rules to ensure that gross receipts
taxes are not used to calculate the individual budgetary allotments for individuals
participating in the mi via waiver program. A health care provider's costs for gross
receipts taxes shall be billed and reimbursed as a separate line item that is in addition to
a participant's individual budgetary allotment.
B. For the purposes of this section:
(1)
"individual budgetary allotment" means the total approved annual budget
assigned to a mi via waiver program participant for services, supports and goods; and
(2)
"mi via waiver program" means the state's self-directed medicaid home-
and community-based services waiver program.