N.M. Admin. Code § 3.2.210.13

Current through Register Vol. 35, No. 23, December 10, 2024

Section 3.2.210.13 - WATER TAPS

Receipts of a utility from providing a "tap" to a water main and installing a pipe from the water main to a meter which it provides to a person engaged in the construction business are deductible from gross receipts if the person engaged in the construction business delivers a nontaxable transaction certificate pursuant to Section 7-9-52 NMSA 1978.

3/9/72, 3/20/74, 7/26/76, 6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.210.13 NMAC - Rn, 3 NMAC 2.52.13 & A, 5/31/01