{"data":{"id":"us-nm/7-9-61.1","jurisdiction":"us-nm","citation":"7-9-61.1","heading":"Deduction; gross receipts tax; certain receipts.","body":"Receipts from charges made in connection with the origination, making or assumption of a loan or from charges made for handling loan payments may be deducted from gross receipts.","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":"265cfea2ec26834536bf48bd25d758a2f6e4c915f519c4210d6fdae9b89214c6","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-61","next":"us-nm/7-9-61.2"},"notice":"GroundRules: Original legal text. Not legal advice."}