There Is a Newer Version
of
the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 9: Gross Receipts and Compensating Tax, 7-9-1 through 7-9-114
Section 7-9-104: Deduction; gross receipts; nonathletic special event at post-secondary educational institution.
Universal Citation:
NM Stat § 7-9-104 (1996 through 1st Sess 50th Legis)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
7-9-104. Deduction; gross receipts; nonathletic special event at post-secondary educational institution.
Receipts received from July 1, 2007 through June 30, 2012 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.
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