N.M. Stat. § 27-2-12.37
Reimbursement for gross receipts taxes.
A. When a health care provider contracts with a managed care organization for
medicaid reimbursement for providing health care services to a recipient, the managed
care organization shall:
(1)
reimburse the health care provider for all applicable gross receipts taxes
that the health care provider is required to pay for the contracted health care services;
and
(2)
provide documentation that differentiates the medicaid reimbursement for
health care services from the amount of gross receipts taxes paid to the health care
provider.
B. For the purposes of this section:
(1)
"managed care organization" means a person eligible to enter into risk-
based prepaid capitation agreements with the authority to provide health care and
related services; and
(2)
"medicaid" means the federal-state program administered by the authority
pursuant to Title 19 or Title 21 of the federal Social Security Act.