2021 New Mexico Statutes
Chapter 7 - Taxation
Article 19D - Municipal Local Option Gross Receipts

Section 7-19D-1 - Short title. - Chapter 7, Article 19D NMSA 1978 may be cited as...

Section 7-19D-2 - Definitions. - As used in the Municipal Local Option Gross Receipts Taxes...

Section 7-19D-3 - Effective date of ordinance. - An ordinance imposing, amending or repealing a tax or an...

Section 7-19D-4 - Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department. - A. An ordinance imposing a tax under the provisions of...

Section 7-19D-5 - Specific exemptions. - No tax authorized by the provisions of the Municipal Local...

Section 7-19D-6 - Copy of ordinance to be submitted to department. - A certified copy of the ordinance imposing or repealing a...

Section 7-19D-7 - Collection by department. - The department shall collect each tax imposed pursuant to the...

Section 7-19D-8 - Interpretation of act; administration and enforcement of act. - A. The department shall interpret the provisions of the Municipal...

Section 7-19D-9 - Municipal gross receipts tax; authority to impose rate. - A. The majority of the members of the governing body...

Section 7-19D-9.1 - Municipal compensating tax. - A. Beginning July 1, 2021, for the privilege of using...

Section 7-19D-10 - Repealed. - History: Laws 1990, ch. 99, § 51; 1978 Comp., §...

Section 7-19D-11 - Repealed. - History: Laws 1991, ch. 9, § 3; 1992, ch. 98,...

Section 7-19D-12 - Repealed. - History: Laws 2001, ch. 172, § 1; 2005, ch. 129,...

Section 7-19D-13 - Repealed. - History: Laws 2004, ch. 17, § 1; repealed by Laws...

Section 7-19D-14 - Quality of life gross receipts tax; authority to impose; ordinance requirements; use of revenue; election. - A. Prior to January 1, 2016, the majority of the...

Section 7-19D-15 - Municipal regional spaceport gross receipts tax; authority to impose; rate; election required. - A. A majority of the members of the governing body...

Section 7-19D-16 - Municipal higher education facilities gross receipts tax. - A. The majority of the members of the governing body...

Section 7-19D-17 - Federal water project gross receipts tax; authorization; use of revenue; referendum. - A. A majority of the members of the governing body...

Section 7-19D-18 - Repealed. - History: Laws 2013, ch. 160, § 11; repealed by Laws...