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U.S. State Codes
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New-Mexico
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Chapter 7 - Taxation
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Article 19 - Supplemental Municipal Gross Rece...
Article 19 - Supplemental Municipal Gross Receipts Tax
Section 7-19-4 - Recompiled.
Section 7-19-10 - Short title.
Section 7-19-11 - Definitions.
Section 7-19-12 - Authorization to impose supplemental municipal gross receipts tax; authorization for issuance of supplemental municipal gross receipts bonds; election required.
Section 7-19-13 - Ordinance must conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the division.
Section 7-19-14 - Specific exemptions.
Section 7-19-15 - Collection by department; transfer of proceeds; deductions.
Section 7-19-16 - Interpretation of act; administration and enforcement of tax.
Section 7-19-17 - Issuance of bonds; purposes.
Section 7-19-17.1 - Refunding bonds; authorization.
Section 7-19-18 - Supplemental municipal gross receipts tax; use of proceeds; restriction.