New Mexico Statutes
§ 7-9-107 — Deduction; gross receipts tax; production or staging of
New Mexico § 7-9-107
This text of New Mexico § 7-9-107 (Deduction; gross receipts tax; production or staging of) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.M. Stat. Ann. § 7-9-107 (2026).
Text
professional contests. Receipts from producing or staging a professional boxing, wrestling or martial arts contest that occurs in New Mexico, including receipts from ticket sales and broadcasting, may be deducted from gross receipts.
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Legislative History
Laws 2007, ch. 172, § 9.
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-9-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-107.