New Mexico Statutes
§ 7-9-76 — Deduction; gross receipts tax; travel agents' commissions
New Mexico § 7-9-76
This text of New Mexico § 7-9-76 (Deduction; gross receipts tax; travel agents' commissions) 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. § 7-9-76 (2026).
Text
paid by certain entities. Receipts of travel agents derived from commissions paid by maritime transportation companies and interstate airlines, railroads and passenger buses for booking, referral, reservation or ticket services may be deducted from gross receipts.
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Legislative History
1953 Comp., § 72-16A-14.33, enacted by Laws 1977, ch. 288, § 2.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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 § 7-9-76, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-76.