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U.S. State Codes
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New-Mexico
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Chapter 7 - Taxation
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Article 9C - Interstate Telecommunications Gro...
Article 9C - Interstate Telecommunications Gross Receipts Tax
Section 7-9C-1 - Short title.
Section 7-9C-2 - Definitions.
Section 7-9C-3 - Imposition and rate of tax; denomination as interstate telecommunications gross receipts tax.
Section 7-9C-4 - Presumption of taxability.
Section 7-9C-5 - Date payment due.
Section 7-9C-6 - Deduction; certain telephone services.
Section 7-9C-7 - Deduction; sale of a service for resale.
Section 7-9C-8 - Deductions; telecommunications providers.
Section 7-9C-9 - Deduction; bad debts.
Section 7-9C-10 - Credit; services performed outside the state.
Section 7-9C-11 - Administration.