7-1-6.57. Distribution adjustment; tax administration suspense fund; credit for receipts of hospitals.
Distributions from the tax administration suspense fund to the general fund of net receipts attributable to the gross receipts tax shall be adjusted for the full cost of credits issued pursuant to the Gross Receipts and Compensating Tax Act [7-9-1 NMSA 1978] for receipts of hospitals licensed by the department of health.