equipment. The value of equipment and replacement parts for that equipment may be deducted in computing the compensating tax due if the person uses the equipment and replacement parts to enrich uranium in a uranium enrichment plant. History: Laws 1999, ch. 231, § 4.
Deduction; compensating tax; uranium enrichment plant
NMSA 1978, § 7-9-78.1 — under Article 9.
NMSA 1978, § 7-9-78.1