2019 New Mexico Statutes
Chapter 7 - Taxation
Article 9 - Gross Receipts and Compensating Tax
Section 7-9-7.1 - Department barred from taking collection actions with respect to certain tax liabilities.
The department shall take no action to enforce collection of gross receipts tax for a tax period prior to July 1, 2019 on persons engaging in business if that person:
A. lacked physical presence in the state; and
B. did not report taxable gross receipts prior to July 1, 2019.
History: 1978 Comp., § 7-9-7.1, enacted by Laws 1993, ch. 45, § 1; 1994, ch. 34, § 1; 1995, ch. 50, § 2; 2019, ch. 270, § 31.
ANNOTATIONSThe 2019 amendment, effective July 1, 2019, prohibited the department from taking action to enforce collection of gross receipts tax with respect to certain tax liabilities, and removed provisions related to the prohibition of taking action to enforce the collection of compensating tax with respect to certain tax liabilities; in the section heading, deleted "compensating"; and deleted former Subsections A and B and added the introductory clause and new Subsections A and B.
