New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 128 - EXEMPTION - GROSS RECEIPTS TAX - PURSES AND JOCKEY REMUNERATION AT NEW MEXICO RACETRACKS - RECEIPTS FROM GROSS AMOUNTS WAGERED
Section 3.2.128.7 - HORSEMEN DEFINED
Universal Citation: 3 NM Admin Code 3.2.128.7
Current through Register Vol. 35, No. 18, September 24, 2024
The term "horsemen" as used in Section 7-9-40 NMSA 1978 means the owners of race horses that win purse money in races held at New Mexico horse racetracks.
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