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At its northwestern corner are the so-called Four Corners, where Colorado, New Mexico, Arizona, and Utah meet at right angles; New Mexico is also bordered by Oklahoma (NE), Texas (E, S), and Mexico (S). Cheryl Pachak-Brooks, NCTM, is a faculty member at Eastern New Mexico University. A recent case in New Mexico may affect that state's position on the applicability of its gross receipts tax (GRT) to royalties paid under franchise agreements. |
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