Chapter 7, Article 10 NMSA 1978 may be cited as the "Gross Receipts Tax Registration Act".
History: 1953 Comp., § 72-16A-30, enacted by Laws 1970, ch. 26, § 1; 1995, ch. 70, § 7.
The 1995 amendment, effective July 1, 1995, substituted "Chapter 7, Article 10 NMSA 1978" for "This act" in this section.