New Mexico Statutes
§ 7-9-13.2 — Exemption; governmental gross receipts tax; receipts
New Mexico § 7-9-13.2
This text of New Mexico § 7-9-13.2 (Exemption; governmental gross receipts tax; receipts) 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. § 7-9-13.2 (2026).
Text
subject to certain other taxes. Exempted from the governmental gross receipts tax are receipts from transactions involving tangible personal property or services on which receipts or transactions the gross receipts tax, compensating tax, motor vehicle excise tax, gasoline tax, special fuel tax, special fuel excise tax, oil and gas emergency school tax, resources tax, processors tax, service tax or the excise tax imposed under Section 66-12-6.1 NMSA 1978 is imposed.
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Legislative History
Laws 1992, ch. 100, § 3; 1993, ch. 31, § 4.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-9-13.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-13.2.