New Mexico Statutes
§ 7-9-41.1 — Exemption; gross receipts tax and governmental gross
New Mexico § 7-9-41.1
This text of New Mexico § 7-9-41.1 (Exemption; gross receipts tax and governmental gross) 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. § 7-9-41.1 (2026).
Text
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].
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Legislative History
Laws 2007, ch. 117, § 1.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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 § 7-9-41.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-41.1.