GroundRules
7-9-23.1: Exemption; compensating tax; boats.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
Exempted from the compensating tax is the use of boats on which the tax imposed by Section 66-12-6.1 NMSA 1978 has been paid.
Collected 2026-09-03T15:02:19Z. Source file · JSON