The premium tax imposed pursuant to Chapter 59A, Article 6 NMSA 1978 does not apply to any business transacted pursuant to the provisions of the Service Contract Regulation Act. History: Laws 2001, ch. 206, § 7.
Transactions exempt from premium tax
NMSA 1978, § 59A-58-7 — under Article 58.
NMSA 1978, § 59A-58-7