New Mexico § 7-9C-3 Imposition and rate of tax; denomination as interstate

New Mexico Statutes

§ 7-9C-3 — Imposition and rate of tax; denomination as interstate

New Mexico § 7-9C-3

Ch. 7Taxation

Art. 9CInterstate Telecommunications Gross Receipts Tax

This text of New Mexico § 7-9C-3 (Imposition and rate of tax; denomination as interstate) 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. § 7-9C-3 (2026).

Text

telecommunications gross receipts tax.

A.For the privilege of engaging in interstate telecommunications business, an excise tax equal to four and one-fourth percent of interstate telecommunications gross receipts is imposed upon any person engaging in interstate telecommunications business in New Mexico.

B.The tax imposed by this section shall be referred to as the "interstate telecommunications gross receipts tax".

Free access — add to your briefcase to read the full text and ask questions with AI

telecommunications gross receipts tax. A. For the privilege of engaging in interstate telecommunications business, an excise tax equal to four and one-fourth percent of interstate telecommunications gross receipts is imposed upon any person engaging in interstate telecommunications business in New Mexico. B. The tax imposed by this section shall be referred to as the "interstate telecommunications gross receipts tax".