Chapter 7, Article 9C NMSA 1978 may be cited as the "Interstate Telecommunications Gross Receipts Tax Act". History: Laws 1992, ch. 50, § 1 and Laws 1992, ch. 67, § 1; 1993, ch. 30, § 15.
Short title
NMSA 1978, § 7-9C-1 — under Article 9C.
NMSA 1978, § 7-9C-1