{"data":{"id":"us-nm/7-14a-8","jurisdiction":"us-nm","citation":"7-14A-8","heading":"Deduction; trade-in allowance.","body":"Receipts represented by allowances granted for vehicle trade-ins may be deducted from gross receipts.","path":["Chapter 7 - Taxation","ARTICLE 14A Leased Vehicle Gross Receipts Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"8e6c2bb8476c1438c9f660da9e44d583366c6876a7c01f23db0bcb3d928f6854","source_id":"us-nm","stale":false,"prev":"us-nm/7-14a-7","next":"us-nm/7-14a-9"},"notice":"GroundRules: Original legal text. Not legal advice."}