GroundRules
7-9-22.1: Exemption; gross receipts tax; boats.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
Exempted from the gross receipts tax are the receipts from selling boats on which a tax is imposed by Section 66-12-6.1 NMSA 1978.
Collected 2026-09-03T15:02:19Z. Source file · JSON