{"data":{"id":"us-nm/7-9-110.1","jurisdiction":"us-nm","citation":"7-9-110.1","heading":"Deduction; gross receipts tax; locomotive engine fuel.","body":"Receipts from the sale of fuel to a common carrier to be loaded or used in a locomotive engine may be deducted from gross receipts. For the purposes of this section, \"locomotive engine\" means a wheeled vehicle consisting of a self-propelled engine that is used to draw trains along railway tracks.","path":["Chapter 7 - Taxation","ARTICLE 9 Gross Receipts and Compensating 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":"8c83ba6270304d304d6ea159fa7274100ee6392a39f04d3636c7bfb0b2697076","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-110","next":"us-nm/7-9-110.2"},"notice":"GroundRules: Original legal text. Not legal advice."}