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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 19D - Municipal Local Option Gross Rec...
Article 19D - Municipal Local Option Gross Receipts
Section 7-19D-1 - Short title.
Section 7-19D-2 - Definitions.
Section 7-19D-3 - Effective date of ordinance.
Section 7-19D-4 - Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.
Section 7-19D-5 - Specific exemptions.
Section 7-19D-6 - Copy of ordinance to be submitted to department.
Section 7-19D-7 - Collection by department.
Section 7-19D-8 - Interpretation of act; administration and enforcement of act.
Section 7-19D-9 - Municipal gross receipts tax; authority to impose rate.
Section 7-19D-9.1 - Municipal compensating tax. (Effective July 1, 2021.)
Section 7-19D-14 - Quality of life gross receipts tax; authority to impose; ordinance requirements; use of revenue; election.
Section 7-19D-15 - Municipal regional spaceport gross receipts tax; authority to impose; rate; election required.
Section 7-19D-16 - Municipal higher education facilities gross receipts tax.
Section 7-19D-17 - Federal water project gross receipts tax; authorization; use of revenue; referendum.