N.M. Stat. § 7-9-76.2

Current through 2024, ch. 69

Section 7-9-76.2 - Deduction; gross receipts tax; films and tapes

Receipts from the leasing or licensing of theatrical and television films and tapes to a person engaged in the business of providing public or commercial entertainment from which gross receipts are derived may be deducted from gross receipts.

NMS § 7-9-76.2

1978 Comp., § 7-9-76.2, enacted by Laws 1984, ch. 2, § 6.