NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-9-104
7-9-104
Official textnmonesource.comlast amended
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.
Amendment history
Laws 2007, ch. 33, § 1; 2012, ch. 22, § 1; 2017, ch. 46, § 1; 2022, ch. 50, § 1.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 7-9-89 · 7-9-89
- 7-9-90 · 7-9-90
- 7-9-91 · 7-9-91
- 7-9-92 · Deduction; gross receipts; sale of food at retail food store
- 7-9-93 · 7-9-93
- 7-9-94 · 7-9-94
- 7-9-95 · 7-9-95
- 7-9-96 · Repealed
- 7-9-96.1 · Repealed
- 7-9-96.2 · 7-9-96.2
- 7-9-96.3 · Technology readiness gross receipts tax credit
- 7-9-97 · 7-9-97
- 7-9-98 · 7-9-98
- 7-9-99 · 7-9-99
- 7-9-100 · 7-9-100
- 7-9-101 · 7-9-101
- 7-9-102 · 7-9-102
- 7-9-103 · 7-9-103
- 7-9-103.1 · Deduction; gross receipts tax; converting electricity
- 7-9-103.2 · Deduction; gross receipts; electricity exchange
- 7-9-104 · 7-9-104
- 7-9-105 · Repealed
- 7-9-106 · Repealed
- 7-9-107 · 7-9-107
- 7-9-108 · 7-9-108
- 7-9-109 · 7-9-109
- 7-9-110 · Deleted
- 7-9-110.1 · Deduction; gross receipts tax; locomotive engine fuel
- 7-9-110.2 · Deduction; compensating tax; locomotive engine fuel
- 7-9-110.3 · Purpose and requirements of locomotive fuel deduction
- 7-9-111 · 7-9-111
- 7-9-112 · Deduction; gross receipts; solar energy systems
- 7-9-112.1 · 7-9-112.1
- 7-9-113 · Repealed
- 7-9-114 · Repealed
- 7-9-115 · 7-9-115
- 7-9-116 · 7-9-116
- 7-9-117 · 7-9-117
- 7-9-118 · Repealed
- 7-9-119 · Deduction; sales made by dispenser's license holder