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2019 New Mexico Statutes
Chapter 7 - Taxation
Article 9 - Gross Receipts and Compensating Tax
Section 7-9-107 - Deduction; gross receipts tax; production or staging of professional contests.
Universal Citation: NM Stat § 7-9-107 (2019)
Receipts from producing or staging a professional boxing, wrestling or martial arts contest that occurs in New Mexico, including receipts from ticket sales and broadcasting, may be deducted from gross receipts.
History: Laws 2007, ch. 172, § 9.
ANNOTATIONSEffective dates. — Laws 2007, ch. 172, § 30 made Laws 2007, ch. 172, § 9 effective July 1, 2007.
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