N.M. Admin. Code § 3.1.4.7

Current through Register Vol. 35, No. 21, November 5, 2024

Section 3.1.4.7 - DEFINITIONS

As used in 3.1.4 NMAC, "CRS liability" means the total of state gross receipts tax due for a period plus the amounts due for the same period for all other taxes collected with the state gross receipts tax, such as local option gross receipts taxes, governmental gross receipts tax, leased vehicle gross receipts tax, leased vehicle surcharge, compensating tax and withholding tax.

6/15/96, 6/15/98; 3.1.4.7 NMAC - Rn & A, 3 NMAC 1.4.7, 12/29/00, Adopted by New Mexico Register, Volume XXXII, Issue 13, July 7, 2021, eff. 7/7/2021