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New Mexico · Through 2026-07-01

7-9-32: Exemption; gross receipts tax; oil and gas or mineral interests.

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Where this section sits in the code
  1. Chapter 7 - Taxation
  2. ARTICLE 9 Gross Receipts and Compensating Tax

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

Collected 2026-09-03T15:02:19Z. Source file · JSON

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