Interstate Telecommunications Gross Receipts Tax

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Interstate Telecommunications Gross Receipts Tax

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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.