Chapter 58, Article 31 NMSA 1978 may be cited as the "Spaceport Development Act". History: Laws 2005, ch. 128, § 1; 2018, ch. 61, § 2. Cross references. — For gross receipts tax deduction for spaceport operations, see 7-9-54.2 NMSA 1978. For gross receipts and compensating tax exemption for fuel for space vehicles, see 7-9-26.1 and 7-9-30 NMSA 1978. The 2018 amendment, effective May 16, 2018, deleted "This act" and added "Chapter 58, Article 31 NMSA 1978".
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