NMSA 1978, § 7-9-104 — 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.