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New Mexico Statutes Annotated 1978
Chapter 7
9C
Interstate Telecommunications Gross Receipts Tax
State of New Mexico
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7-9C-1
Short title
7-9C-2
Definitions
7-9C-3
Imposition and rate of tax; denomination as interstate telecommunications gross receipts tax
7-9C-4
Presumption of taxability
7-9C-5
Date payment due
7-9C-6
Deduction; certain telephone services
7-9C-7
Deduction; sale of a service for resale
7-9C-8
Deductions; telecommunications providers
7-9C-9
Deduction; bad debts
7-9C-10
Credit; services performed outside the state
7-9C-11
Administration