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NEW MEXICO STATUTES AND CODES
Section 7-9-101 - Deduction; gross receipts; equipment for certain electric transmission or storage facilities.
7-9-101. Deduction; gross receipts; equipment for certain electric transmission or storage facilities.
Receipts from selling equipment to the New Mexico renewable energy transmission authority or an agent or lessee of the authority may be deducted from gross receipts if the equipment is installed as part of an electric transmission facility or an interconnected storage facility acquired by the authority pursuant to the New Mexico Renewable Energy Transmission Authority Act [62-16A-1 NMSA 1978].
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