New Mexico Statutes Chapter 7. Taxation § 7-9-96.2. Credit; gross receipts tax; unpaid charges for services provided in a hospital

(1) “association of licensed medical doctors or osteopathic physicians” means a corporation, unincorporated business entity or other legal entity organized by, owned by or employing one or more licensed medical doctors or osteopathic physicians; provided that the entity is not:

(2) “qualified health care services” means medical care services provided by a licensed medical doctor or licensed osteopathic physician while on call to a hospital; and

(3) “value of unpaid qualified health care services” means the amount that is charged for qualified health care services, not to exceed one hundred thirty percent of the reimbursement rate for the services under the medicaid program administered by the human services department [health care authority department], that remains unpaid one year after the date of billing and that the licensed medical doctor or licensed osteopathic physician has reason to believe will not be paid because: