New Mexico Statutes
§ 7-14A-7 — Deduction; transactions in interstate commerce
Receipts from transactions in interstate commerce may be deducted from gross receipts to the extent that the imposition of the leased vehicle gross receipts tax would be unlawful under the United States constitution.
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New Mexico § 7-14A-7 (Deduction; transactions in interstate commerce) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Laws 1991, ch. 197, § 11.
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversals