N.M. Stat. § 7-9-104

Current through 2024, ch. 69

Section 7-9-104 - Deduction; gross receipts; nonathletic special event at post-secondary educational institution

Prior to July 1, 2027, receipts from admissions to a nonathletic special event held at a venue that is located on the campus of a post-secondary educational institution within fifty miles of the New Mexico border and that accommodates at least ten thousand persons may be deducted from gross receipts or from governmental gross receipts.

NMS § 7-9-104

Laws 2007, ch. 33, § 1; 2012, ch. 22, § 1; 2017, ch. 46, § 1.

Amended by 2022, c. 50,s. 1, eff. 7/1/2022.

Amended by 2017, c. 46,s. 1, eff. 6/16/2017.

Amended by 2012, c. 22,s. 1, eff. 5/16/2012.