The secretary may require receipts from sales that occur on the tribal land of a pueblo or tribe that has entered into a gross receipts tax cooperative agreement with the state of New Mexico pursuant to Section 9-11-12.1 NMSA 1978 to be reported as located on tribal land regardless of where the taxpayer’s place of business is maintained.

HISTORY OF 3.1.2 NMAC:

Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:

TRD Regulations TRD 6.2:1 & 2, Regulations Pertaining to the Taxation and Revenue Department Act Section 9-11-6.2 NMSA 1978, filed 11/17/95.

History of Repealed Material: [RESERVED]

NMAC History:

3 NMAC 1.2, Tax Administration - Promulgation of Regulations, filed 4/1/97.

3.1.2 NMAC, Tax Administration - Promulgation of Regulations, filed 12/15/2000.

[3.1.2.11 NMAC - N, 1/17/06]