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Deduction; gross receipts tax; warranty obligations

NMSA 1978, § 7-9-68
in effect
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7-9-68. Deduction; gross receipts tax; warranty obligations Receipts of a dealer from furnishing goods or services to the purchaser of tangible personal property to fulfill a warranty obligation of the manufacturer of the property may be deducted from gross receipts. 1953 Comp., § 72-16A-14.25, enacted by Laws 1969, ch. 144, § 60.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do#!b/7-9-68Fetched: 10/20/2026

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