New Mexico Statutes
§ 7-9-22.1 — Exemption; gross receipts tax; boats
New Mexico § 7-9-22.1
This text of New Mexico § 7-9-22.1 (Exemption; gross receipts tax; boats) 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. § 7-9-22.1 (2026).
Text
Exempted from the gross receipts tax are the receipts from selling boats on which a tax is imposed by Section 66-12-6.1 NMSA 1978.
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Legislative History
1978 Comp., § 7-9-22.1, enacted by Laws 1987, ch. 247, § 1.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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 § 7-9-22.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-22.1.