NMSA 1978, § 7-9-41.1 — 7-9-41.1

Exemption; gross receipts tax and governmental gross
receipts tax; athletic facility surcharge.
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 [21-30-1 to 21-30-10 NMSA 1978].