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New Mexico Administrative Code
Title 3
Chapter 2
Part 4
Imposition and Rate of Tax - Denomination as “Gross Receipts Tax”
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
Who Is the Taxpayer
9
Federal Preemption - Transactions with Indian Tribes
10
Federal Preemption and State Exemption - Credit Unions
11
Federal Preemption - Job Corps Contractors