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NEW MEXICO STATUTES AND CODES
Section 7-9-41.1 - Exemption; gross receipts tax and governmental gross receipts tax; athletic facility surcharge.
7-9-41.1. Exemption; gross receipts tax and governmental gross 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 NMSA 1978].
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