N.M. Admin. Code § 3.2.116.13

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

Section 3.2.116.13 - TRUSTEE FEES

The receipts of a person appointed as trustee, who is not an employee of the trust, court or other appointing authority, are not exempt from gross receipts tax under the provisions of Section 7-9-28 NMSA 1978.

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; 3.2.116.13 NMAC - Rn, 3 NMAC 2.28.13 & A, 5/15/01, Adopted by New Mexico Register, Volume XXXV, Issue 18, September 24, 2024, eff. 9/24/2024