Statutes, codes, and regulations
New Mexico Statutes 1978
Chapter 7 - TAXATION
Article 9 - GROSS RECEIPTS AND COMPENSATING TAX
Section 7-9-41.1 - Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge

N.M. Stat. § 7-9-41.1

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Current through 2024, ch. 69
Section 7-9-41.1 - Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge

Exempted from the gross receipts tax and from the governmental gross receipts tax are the receipts of a university from an athletic facility surcharge imposed pursuant to the University Athletic Facility Funding Act [21-30-1 to 21-30-10 NMSA 1978].

NMS § 7-9-41.1

Laws 2007, ch. 117, § 1.