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New Mexico · Through 2026-07-01

7-9-68: Deduction; gross receipts tax; warranty obligations.

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

Receipts of a dealer from furnishing goods or services to the purchaser of tangible personal property to fulfill a warranty obligation of the manufacturer of the property may be deducted from gross receipts.

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

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