N.M. Admin. Code § 3.2.228.8
Current through Register Vol. 36, No. 1, January 14, 2025
If a dealer subcontracts with another person (subcontractor) to fulfill the dealer's warranty obligation of the manufacturer of the property, the receipts of the subcontractor may not be deducted pursuant to Section 7-9-68 NMSA 1978. The subcontractor is not the dealer of record.
N.M. Admin. Code § 3.2.228.8