N.M. Admin. Code § 3.2.101.10
Current through Register Vol. 35, No. 23, December 10, 2024
The American national red cross chartered pursuant to 36 U.S.C. 300101 et seq. is immune from state taxation as an instrumentality of the federal government. As such, its receipts are exempt from gross receipts tax under Section 7-9-13 NMSA 1978.
N.M. Admin. Code § 3.2.101.10