Chapter 7, Article 24A NMSA 1978 may be cited as the "County and Municipal Gasoline Tax Act".
History: 1978 Comp., § 7-24A-1, enacted by Laws 1978, ch. 182, § 1; 1990, ch. 88, § 2.
The 1990 amendment, effective May 16, 1990, substituted "Chapter 7, Article 24A NMSA 1978" for "Sections 1 through 21 of this act".
Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 616 to 634.
Structure 2021 New Mexico Statutes
Article 24A - County and Municipal Gasoline Tax
Section 7-24A-1 - Short title.
Section 7-24A-2 - Definitions.
Section 7-24A-3 - Use of proceeds.
Section 7-24A-4 - Limitations on power.
Section 7-24A-5 - County gasoline tax; authorization; imposition; rate.
Section 7-24A-6 - County gasoline tax; procedure for adoption of ordinance; election.
Section 7-24A-6.1 - County-wide gasoline tax; authorization; imposition; rate; election.
Section 7-24A-7 - Ordinance must conform to certain provisions of the Gasoline Tax Act.
Section 7-24A-7.1 - Registration required.
Section 7-24A-8 - Collection of county gasoline tax.
Section 7-24A-10 - Municipal gasoline tax; authorization; imposition; rate.
Section 7-24A-11 - Municipal gasoline tax; procedure for adoption of ordinance; election.
Section 7-24A-12 - Collection of municipal gasoline tax.
Section 7-24A-14 - Bond ordinance.
Section 7-24A-15 - Terms of bonds.
Section 7-24A-16 - Sale of bonds.
Section 7-24A-17 - Construction.
Section 7-24A-18 - Additional security.
Section 7-24A-19 - Foreclosure.