N.M. Admin. Code § 3.2.223.11
Current through Register Vol. 35, No. 23, December 10, 2024
Y Company sells salt to the X Mining Company which uses the salt as a reagent in processing ores in a well, smelter or refinery. Y may deduct the receipts from this sale, whether or not the salt was sold to X in lots in excess of eighteen tons.
N.M. Admin. Code § 3.2.223.11