GroundRules
7-9-41.4: Exemption; officiating at New Mexico activities association-sanctioned school events.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
Exempted from the gross receipts tax are the receipts from refereeing, umpiring, scoring or other officiating at school events sanctioned by the New Mexico activities association.
Collected 2026-09-03T15:02:19Z. Source file · JSON