N.M. Admin. Code § 3.2.220.15 - BALING WIRE

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Baling wire is not an agricultural implement within the meaning of Section 7-9-62 NMSA 1978, and therefore, the seller of baling wire to a farmer may not take the fifty percent deduction allowed under Section 7-9-62 NMSA 1978.

Notes

N.M. Admin. Code § 3.2.220.15

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; 3.2.220.15 NMAC - Rn, 3 NMAC 2.62.15 & A, 6/14/01

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