N.M. Admin. Code § 3.2.217.8 - FERTILIZERS AND INSECTICIDES

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Receipts from the application of fertilizer and insecticide by the use of custom application rigs are the receipts from "growing" agricultural products and are deductible from gross receipts pursuant to Section 7-9-59 NMSA 1978.

Notes

N.M. Admin. Code § 3.2.217.8

3/9/72, 11/20/72, 3/20/74, 7/26/76, 6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.217.8 NMAC - Rn, 3 NMAC 2.59.8 & A, 6/14/01

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