2021 New Mexico Statutes
Article 19 - Supplemental Municipal Gross Receipts Tax
Section 7-19-10 - Short title.

Sections 7-19-10 through 7-19-18 NMSA 1978 may be cited as the "Supplemental Municipal Gross Receipts Tax Act".
History: Laws 1979, ch. 397, § 1; 1983, ch. 211, § 32.

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Structure 2021 New Mexico Statutes

2021 New Mexico Statutes

Chapter 7 - Taxation

Article 19 - Supplemental Municipal Gross Receipts Tax

Section 7-19-1 - Repealed.

Section 7-19-2 - Repealed.

Section 7-19-3 - Repealed.

Section 7-19-4 - Recompiled.

Section 7-19-4.1 - Repealed.

Section 7-19-5 - Repealed.

Section 7-19-6 - Repealed.

Section 7-19-7 - Repealed.

Section 7-19-8 - Repealed.

Section 7-19-9 - Repealed.

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.