7-9-104. Deduction; gross receipts; nonathletic special event at post-secondary educational institution.

Receipts received from July 1, 2007 through June 30, 2012 from admissions to a nonathletic special event held at a venue that is located on the campus of a post-secondary educational institution within fifty miles of the New Mexico border and that accommodates at least ten thousand persons may be deducted from gross receipts.