History: Laws 1995, ch. 80, § 1; 2003, ch. 127, § 3; repealed by Laws 2023, ch. 85, § 28. Repeals. — Laws 2023, ch. 85, § 28 repealed 7-9-86 NMSA 1978, as enacted by Laws 1995, ch. 80, § 1, relating to deduction, gross receipts tax, sales to qualified film production company, effective July 1, 2023. For provisions of former section, see the 2022 NMSA 1978 on NMOneSource.com .
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