fund; credit for certain sales of services for resale. Distributions from the tax administration suspense fund to the general fund of revenue attributable to the gross receipts tax or to the governmental gross receipts tax shall be adjusted for credits issued pursuant to the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] for receipts from the sale of services for resale. History: Laws 2005, ch. 104, § 1.
Distribution adjustment; tax administration suspense
NMSA 1978, § 7-1-6.52 — under Article 1.
NMSA 1978, § 7-1-6.52