N.M. Stat. § 7-9-41.4

Current through 2024, ch. 69
Section 7-9-41.4 - Exemption; officiating at New Mexico activities association-sanctioned school events

Exempted from the gross receipts tax are the receipts from refereeing, umpiring, scoring or other officiating at school events sanctioned by the New Mexico activities association.

NMS § 7-9-41.4

Laws 2009, ch. 62, § 1.