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2011 New Mexico Statutes
Chapter 7: Taxation
Article 9: Gross Receipts and Compensating Tax, 7-9-1 through 7-9-114
Section 7-9-11: Date payment due.


NM Stat § 7-9-11 (1996 through 1st Sess 50th Legis) What's This?

7-9-110.1. Deduction; gross receipts tax; locomotive engine fuel. (Contingent effective date. See note.)

Receipts from the sale of fuel to a common carrier to be loaded or used in a locomotive engine may be deducted from gross receipts. For the purposes of this section, "locomotive engine" means a wheeled vehicle consisting of a self-propelled engine that is used to draw trains along railway tracks.

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