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Section 7-20E-1 - Short title. - Chapter 7, Article 20E NMSA 1978 may be cited as...
Section 7-20E-2 - Definitions. - As used in the County Local Option Gross Receipts Taxes...
Section 7-20E-3 - Optional referendum selection; effective date of ordinance. - A. The governing body of a county imposing a tax...
Section 7-20E-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Section 7-20E-5 - Repealed. - History: 1978 Comp., § 7-20E-5, enacted by Laws 1993, ch....
Section 7-20E-6 - Copy of ordinance to be submitted to department. - A certified copy of any ordinance imposing or repealing a...
Section 7-20E-7 - Collection by department. - The department shall collect each tax imposed pursuant to the...
Section 7-20E-8 - Interpretation of act; administration and enforcement of act. - A. The department shall interpret the provisions of the County...
Section 7-20E-9 - County gross receipts tax; authority to impose rate; county health care assistance fund requirements. - A. A majority of the members of the governing body...
Section 7-20E-9.1 - County compensating tax. - A. Beginning July 1, 2021, for the privilege of using...
Section 7-20E-10 - Repealed. - History: Laws 1983, ch. 213, § 32; 1986, ch. 20,...
Section 7-20E-11 - Repealed. - History: Laws 1983, ch. 213, § 35; 1986, ch. 20,...
Section 7-20E-12 - Repealed. - History: 1978 Comp., § 7-20-3.1, enacted by Laws 1989, ch....
Section 7-20E-12.1 - County hospital emergency gross receipts tax; authority to impose; use of proceeds. - A. A majority of the members of a governing body...
Section 7-20E-13 - Special county hospital gross receipts tax; authority to impose; ordinance requirements. - A. The majority of the members of the governing body...
Section 7-20E-14 - Special county hospital gross receipts tax; use of proceeds. - The funds provided through the special county hospital gross receipts...
Section 7-20E-15 - Repealed. - History: Laws 1979, ch. 398, § 3; 1983, ch. 222,...
Section 7-20E-16 - Repealed. - History: Laws 1979, ch. 398, § 8; 1983, ch. 222,...
Section 7-20E-17 - Repealed. - History: Laws 1990, ch. 99, § 58; 1978 Comp., §...
Section 7-20E-18 - County health care gross receipts tax; authority to impose rate. - A. The majority of the members of the governing body...
Section 7-20E-19 - Repealed. - History: Laws 1998, ch. 90, § 7; 2003, ch. 349,...
Section 7-20E-20 - County education gross receipts tax; authority to impose; rate; election; use of revenue. - A. Upon submission of a resolution to the governing body...
Section 7-20E-21 - Repealed. - History: Laws 2001, ch. 172, § 2; 2005, ch. 129,...
Section 7-20E-22 - County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election. - A. The majority of the members of the governing body...
Section 7-20E-23 - County regional transit gross receipts tax; authority to impose; rate; election required. - A. Upon a request by resolution of the board of...
Section 7-20E-24 - Repealed. - History: Laws 2005, ch. 212, § 1; repealed by Laws...
Section 7-20E-25 - County regional spaceport gross receipts tax; authority to impose; rate; election required. - A. A majority of the members of the governing body...
Section 7-20E-26 - Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue. - A. An excise tax imposed by a governing body pursuant...
Section 7-20E-27 - Repealed. - History: Laws 2010, ch. 31, § 1; repealed by Laws...
Section 7-20E-28 - Repealed. - History: Laws 2013, ch. 160, § 12; repealed by Laws...
Section 7-20E-29 - Electric generating facility economic district gross receipts tax; authority to impose; rate; use of revenue. - A. A majority of the members of the governing body...