Receipts from charges made in connection with the origination, making or assumption of a loan or from charges made for handling loan payments may be deducted from gross receipts. History: 1978 Comp., § 7-9-61.1, enacted by Laws 1981, ch. 37, § 52.
Deduction; gross receipts tax; certain receipts
NMSA 1978, § 7-9-61.1 — under Article 9.
NMSA 1978, § 7-9-61.1