{"data":{"id":"us-nm/7-9-7.1","jurisdiction":"us-nm","citation":"7-9-7.1","heading":"Department barred from taking collection actions with respect to certain tax liabilities.","body":"The department shall take no action to enforce collection of gross receipts tax for a tax period prior to July 1, 2019 on persons engaging in business if that person:\nA. lacked physical presence in the state; and\nB. did not report taxable gross receipts prior to July 1, 2019.","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":"c928770513bc7c1c52fe09982259fc98362e7e97b1ee42b8f7b38ab06a8b0c7c","source_id":"us-nm","stale":false,"prev":"us-nm/7-9-7","next":"us-nm/7-9-7.2"},"notice":"GroundRules: Original legal text. Not legal advice."}