New Mexico Statutes
Chapter 7 - Taxation
Article 19 - Supplemental Municipal Gross Receipts Tax

Section 7-19-1 - Repealed. - Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-1...

Section 7-19-2 - Repealed. - Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-2...

Section 7-19-3 - Repealed. - Repeals. — Laws 1981, ch. 37, § 95, repealed 7-19-3...

Section 7-19-4 - Recompiled. - Recompilations. — Laws 1993, ch. 346, § 9 recompiled former...

Section 7-19-4.1 - Repealed. - Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-4.1...

Section 7-19-5 - Repealed. - Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-5...

Section 7-19-6 - Repealed. - Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-6...

Section 7-19-7 - Repealed. - Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-7...

Section 7-19-8 - Repealed. - Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-8...

Section 7-19-9 - Repealed. - Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-9...

Section 7-19-10 - Short title. - Sections 7-19-10 through 7-19-18 NMSA 1978 may be cited as...

Section 7-19-11 - Definitions. - As used in the Supplemental Municipal Gross Receipts Tax Act:...

Section 7-19-12 - Authorization to impose supplemental municipal gross receipts tax; authorization for issuance of supplemental municipal gross receipts bonds; election required. - A. The majority of the members elected to the governing...

Section 7-19-13 - Ordinance must conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the division. - A. Any ordinance imposing a supplemental municipal gross receipts tax...

Section 7-19-14 - Specific exemptions. - No supplemental municipal gross receipts tax shall be imposed on...

Section 7-19-15 - Collection by department; transfer of proceeds; deductions. - A. The department shall collect the supplemental municipal gross receipts...

Section 7-19-16 - Interpretation of act; administration and enforcement of tax. - A. The division shall interpret the provisions of the Supplemental...

Section 7-19-17 - Issuance of bonds; purposes. - A. If the ordinance imposing the supplemental municipal gross receipts...

Section 7-19-17.1 - Refunding bonds; authorization. - A. Any municipality may issue refunding bonds for the purpose...

Section 7-19-18 - Supplemental municipal gross receipts tax; use of proceeds; restriction. - A. The proceeds from the supplemental municipal gross receipts tax...