{"data":{"id":"us-nm/7-9-32","jurisdiction":"us-nm","citation":"7-9-32","heading":"Exemption; gross receipts tax; oil and gas or mineral interests.","body":"Exempted from the gross receipts tax are the receipts from the sale of or leasing of oil, natural gas or mineral interests.","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":"6bbf66d78ad7da2df9cc09ba150adbe01454d372632a828917b1cf03782aeb7f","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-31","next":"us-nm/7-9-33"},"notice":"GroundRules: Original legal text. Not legal advice."}