>>> "Wendy Lyon" <wlyon@jenkens.com> 08/24/99 03:00PM >>>
Hello New Mexico -
I am seeking some assistance with Statutes covering the "gross receipts
tax" and "compensating tax". We have a cite for the definition of
"retailer" for purposes of calculating the "compensating tax", 72-17-2 NMSA
1953 (Supp. 1967) which the attorney got from some case law. As near as I
can tell, there was a major revision in 1978 of the New Mexico statutes.
Generally, it appears that the "compensating tax" is now outlined in 7-9-7,
but I haven't been able to locate any definition of retailer as of yet.
Could someone point me in the right direction? Was the definition
eliminated from the revised statutes? What happened?
TIA
Wendy Lyon
Jenkens & Gilchrist Austin Library
wlyon@jenkens.com
512/499-3876
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