GroundRules
7-9-41.1: Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
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].
Collected 2026-09-03T15:02:19Z. Source file · JSON