Chapter 7, Article 9 NMSA 1978 may be cited as the "Gross Receipts and Compensating Tax Act".
§ 7-9-1 NMSA 1978
Short title
Known as the Gross Receipts and Compensating Tax Act
The act spans §§ 7–7 (192 sections).
Applied in 6 court decisions — leading case United States v. New Mexico (1982)
Most recently applied in Casey v. Commissioner (September 1987)
1953 Comp., § 72-16A-1, enacted by Laws 1966, ch. 47, § 1; 1979, ch. 90, § 1.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.