§ 7-10-1 Short title
§ 7-10-2 Purpose of act
§ 7-10-3 Definitions
§ 7-10-4 Persons doing business with the state; registration to pay the gross receipts tax required
§ 7-10-5 Penalty for noncompliance
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Terms Used In New Mexico Statutes > Chapter 7 > Article 10 - Gross Receipts Tax Registration

  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.