N.M. Admin. Code § 3.1.2.11
Current through Register Vol. 35, No. 24, December 23, 2024
The secretary may require receipts from sales that occur on the tribal land of a pueblo or tribe that has entered into a gross receipts tax cooperative agreement with the state of New Mexico pursuant to Section 9-11-12.1 NMSA 1978 to be reported as located on tribal land regardless of where the taxpayer's place of business is maintained.
N.M. Admin. Code § 3.1.2.11