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2015 New Mexico Statutes
Chapter 7 - Taxation
Section 9 Gross Receipts and Compensating Tax
Section 7-9-41.1 Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge.

NM Stat § 7-9-41.1 (2015) What's This?

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 through 21-30-10 NMSA 1978].

History: Laws 2007, ch. 117, 1.

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