New Mexico Statutes 7-9-41.1. Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge
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Exempted from the gross receipts tax and from the governmental gross receipts tax are the receipts of a university from an athletic facility surcharge imposed pursuant to the University Athletic Facility Funding Act N.M. Stat. Ann. § 21-30-1 to 21-30-10.