Receipts from the provision of wide-area telephone service and private communications service in this state may be deducted from interstate telecommunications gross receipts.
§ 7-9C-6 NMSA 1978
Deduction; certain telephone services
Known as the Interstate Telecommunications Gross Receipts Tax Act
The act spans §§ 7–7 (11 sections).
Laws 1992, ch. 50, § 6 and Laws 1992, ch. 67, § 6; 1993, ch. 30, § 17.
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.