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Exemption; officiating at New Mexico activities association-sanctioned school events

NMSA 1978, § 7-9-41.4
in effect
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7-9-41.4. Exemption; officiating at New Mexico activities association-sanctioned school events 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. Laws 2009, ch. 62, § 1.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do#!b/7-9-41.4Fetched: 10/20/2026

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