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]. History: Laws 2007, ch. 117, § 1.
Exemption; gross receipts tax and governmental gross
NMSA 1978, § 7-9-41.1 — under Article 9.
NMSA 1978, § 7-9-41.1