New Mexico Statutes
§ 7-9-76.2 — Deduction; gross receipts tax; films and tapes
New Mexico § 7-9-76.2
This text of New Mexico § 7-9-76.2 (Deduction; gross receipts tax; films and tapes) 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. § 7-9-76.2 (2026).
Text
Receipts from the leasing or licensing of theatrical and television films and tapes to a person engaged in the business of providing public or commercial entertainment from which gross receipts are derived may be deducted from gross receipts.
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Legislative History
1978 Comp., § 7-9-76.2, enacted by Laws 1984, ch. 2, § 6.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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 § 7-9-76.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9-76.2.