association-sanctioned school events. Exempted from the gross receipts tax are the receipts from refereeing, umpiring, scoring or other officiating at school events sanctioned by the New Mexico activities association. History: Laws 2009, ch. 62, § 1.
Exemption; officiating at New Mexico activities
NMSA 1978, § 7-9-41.4 — under Article 9.
NMSA 1978, § 7-9-41.4