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2019 New Mexico Statutes
Chapter 7 - Taxation
Article 9 - Gross Receipts and Compensating Tax
Section 7-9-41.4 - Exemption; officiating at New Mexico activities association-sanctioned school events.
Universal Citation: NM Stat § 7-9-41.4 (2019)
Exempted from the gross receipts tax are the receipts from refereeing, umpiring, scoring or other officiating at school events sanctioned by the New Mexico activities association.
History: Laws 2009, ch. 62, § 1.
ANNOTATIONSEffective dates. — Laws 2009, ch. 62 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 19, 2009, 90 days after the adjournment of the legislature.
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