New Mexico Statutes
§ 7-9-61.1 — Deduction; gross receipts tax; certain receipts
New Mexico § 7-9-61.1
This text of New Mexico § 7-9-61.1 (Deduction; gross receipts tax; certain 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. § 7-9-61.1 (2026).
Text
Receipts from charges made in connection with the origination, making or assumption of a loan or from charges made for handling loan payments may be deducted from gross receipts.
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Legislative History
1978 Comp., § 7-9-61.1, enacted by Laws 1981, ch. 37, § 52.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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 § 7-9-61.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-61.1.