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New Mexico Administrative Code
Title 3
Chapter 2
Part 211
Deduction - Gross Receipts Tax - Sale or Lease of Real Property and Lease of Manufactured Homes
State of New Mexico
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1
Issuing Agency
2
Scope
3
Statutory Authority
4
Duration
5
Effective Date
6
Objective
7
Definitions
8
Receipts from Providing Accommodations
9
Amount Attributable to Improvements and the Cost of Land
10
Remodeling or Other Improvements
11
Utilities - Sale of Company Facilities
12
Lease of Tangible Personal Property
13
Reserved
Repealed
14
General Examples
15
Reserved
Repealed
16
Locker Rooms in a Warehouse/Self Storage Warehouse Units
17
Receipts from License to Use Real Property
18
Assisted Living Facilities