Exemption; officiating at New Mexico activities association-sanctioned school events.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Gross Receipts and Compensating Tax
  5. Exemption; officiating at New Mexico activities association-sanctioned school events.

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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.

ANNOTATIONS

Effective dates. — Laws 2009, ch. 62 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 19, 2009, 90 days after the adjournment of the legislature.


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