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

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.