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2015 New Mexico Statutes
Chapter 7 - Taxation
Section 9 Gross Receipts and Compensating Tax
Section 7-9-76.2 Deduction; gross receipts tax; films and tapes.

NM Stat § 7-9-76.2 (2015) What's This?

7-9-76.2. Deduction; gross receipts tax; films and tapes.

Receipts from the leasing or licensing of theatrical and television films and tapes to a person engaged in the business of providing public or commercial entertainment from which gross receipts are derived may be deducted from gross receipts.

History: 1978 Comp., 7-9-76.2, enacted by Laws 1984, ch. 2, 6.

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