Chapter 58, Article 31 NMSA 1978 may be cited as the 'Spaceport Development Act'. History: Laws 2005, ch. 128, § 1; 2018, ch. 61, § 2. ANNOTATIONSCross 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'.
New Mexico Legal Code