Article
Interstate Telecommunications Gross Receipts Tax
- § 7-9C-1 NMSA 1978— Short title
- § 7-9C-2 NMSA 1978— Definitions
- § 7-9C-3 NMSA 1978— Imposition and rate of tax; denomination as interstate telecommunications gross receipts tax
- § 7-9C-4 NMSA 1978— Presumption of taxability
- § 7-9C-5 NMSA 1978— Date payment due
- § 7-9C-6 NMSA 1978— Deduction; certain telephone services
- § 7-9C-7 NMSA 1978— Deduction; sale of a service for resale
- § 7-9C-8 NMSA 1978— Deductions; telecommunications providers
- § 7-9C-9 NMSA 1978— Deduction; bad debts
- § 7-9C-10 NMSA 1978— Credit; services performed outside the state
- § 7-9C-11 NMSA 1978— Administration