STATE STATUTES & CODES
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NEW MEXICO STATUTES AND CODES
Section 7-9-106 - Deduction; military construction services.
7-9-106. Deduction; military construction services.
A. Receipts from military construction services provided at New Mexico military installations to implement special operations mission transition projects pursuant to contracts entered into with the United States department of defense may be deducted from gross receipts; provided that the military installation is located in a class B county with a population greater than forty-two thousand according to the most recent federal decennial census and with a net taxable value for rate-setting purposes of less than one billion dollars ($1,000,000,000) as determined by the local government division of the department of finance and administration for the 2006 property tax year.
B. The deduction provided in this section applies to reporting periods beginning July 1, 2007 and ending December 31, 2010.