N.M. Admin. Code § 3.2.123.9 - CLEARING LAND FOR MINING OPERATIONS

Leveling or clearing land, including the removal of trees, brush and the overburden in order to prepare the land for mining operations, is "construction" under Section 7-9-3 NMSA 1978, and subject to the gross receipts tax. Such activity is not severing or processing pursuant to Section 7-9-35 NMSA 1978 and, therefore, is not exempt from the gross receipts tax.

Notes

N.M. Admin. Code § 3.2.123.9

6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.123.9 NMAC - Rn, 3 NMAC 2.35.9 & A, 5/15/01