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NEW MEXICO STATUTES AND CODES
Section 7-9-107 - Deduction; gross receipts tax; production or staging of professional contests.
7-9-107. Deduction; gross receipts tax; production or staging of 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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