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Deduction; gross receipts; nonathletic special event at post-secondary educational institution

NMSA 1978, § 7-9-104
in effect
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7-9-104. Deduction; gross receipts; nonathletic special event at post-secondary educational institution Prior to July 1, 2027, receipts 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. Laws 2007, ch. 33, § 1; 2012, ch. 22, § 1; 2017, ch. 46, § 1; 2022, ch. 50, § 1.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do#!b/7-9-104Fetched: 10/20/2026

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