New Mexico § 7-10-4 Persons doing business with the state; registration to pay

New Mexico Statutes

§ 7-10-4 — Persons doing business with the state; registration to pay

New Mexico § 7-10-4

Ch. 7Taxation

Art. 10Gross Receipts Tax Registration

This text of New Mexico § 7-10-4 (Persons doing business with the state; registration to pay) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-10-4 (2026).

Text

the gross receipts tax required. Any person leasing or selling property to the state or performing services for the state, as those terms are used in the Gross Receipts and Compensating Tax Act, shall be registered with the department to pay the gross receipts tax unless that person has no business location, employees or property in New Mexico and does not conduct business in New Mexico through agents or contractors.

Free access — add to your briefcase to read the full text and ask questions with AI

the gross receipts tax required. Any person leasing or selling property to the state or performing services for the state, as those terms are used in the Gross Receipts and Compensating Tax Act, shall be registered with the department to pay the gross receipts tax unless that person has no business location, employees or property in New Mexico and does not conduct business in New Mexico through agents or contractors.