Exempted from the gross receipts tax are the receipts of insurance companies or any agent thereof from premiums and any consideration received by a property bondsman, as that person is defined in Section 59A-51-2 N.M. Stat. Ann., as security or surety for a bail bond in connection with a judicial proceeding.

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Terms Used In New Mexico Statutes 7-9-24

  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.