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2017 New Mexico Statutes
Chapter 7 - Taxation
Article 9 - Gross Receipts and Compensating Tax
Section 7-9-104 - Deduction; gross receipts; nonathletic special event at post-secondary educational institution.
Universal Citation: NM Stat § 7-9-104 (2017)
7-9-104. Deduction; gross receipts; nonathletic special event at post-secondary educational institution.
Receipts received from July 1, 2007 through June 30, 2022 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 or from governmental gross receipts.
History: Laws 2007, ch. 33, 1; 2012, ch. 22, 1; 2017, ch. 46, 1.
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