New Mexico Statutes
Chapter 7 - Taxation
Article 24A - County and Municipal Gasoline Tax

Section 7-24A-1 - Short title. - Chapter 7, Article 24A NMSA 1978 may be cited as...

Section 7-24A-2 - Definitions. - As used in the County and Municipal Gasoline Tax Act:...

Section 7-24A-3 - Use of proceeds. - A. The proceeds of a county or municipal gasoline tax...

Section 7-24A-4 - Limitations on power. - A. All contracts for work, material or labor in connection...

Section 7-24A-5 - County gasoline tax; authorization; imposition; rate. - A. The majority of the members of the governing body...

Section 7-24A-6 - County gasoline tax; procedure for adoption of ordinance; election. - A. The ordinance imposing a county gasoline tax shall not...

Section 7-24A-6.1 - County-wide gasoline tax; authorization; imposition; rate; election. - A. A county-wide gasoline tax may be imposed on each...

Section 7-24A-7 - Ordinance must conform to certain provisions of the Gasoline Tax Act. - Any ordinance imposing a county, county-wide or municipal gasoline tax...

Section 7-24A-7.1 - Registration required. - Each person selling gasoline at retail in a county which...

Section 7-24A-8 - Collection of county gasoline tax. - The county shall collect the county gasoline tax imposed by...

Section 7-24A-9 - Repealed. - Repeals. — Laws 1990, ch. 88, § 21 repealed 7-24A-9...

Section 7-24A-10 - Municipal gasoline tax; authorization; imposition; rate. - A. The majority of the members of the governing body...

Section 7-24A-11 - Municipal gasoline tax; procedure for adoption of ordinance; election. - A. The ordinance imposing a municipal gasoline tax shall not...

Section 7-24A-12 - Collection of municipal gasoline tax. - The municipality shall collect the municipal gasoline tax imposed by...

Section 7-24A-13 - Repealed. - Repeals. — Laws 1990, ch. 88, § 21 repealed 7-24A-13...

Section 7-24A-14 - Bond ordinance. - A. The governing body may adopt an ordinance providing for...

Section 7-24A-15 - Terms of bonds. - A. The ordinance authorizing issuance of bonds shall specify: (1)...

Section 7-24A-16 - Sale of bonds. - A. Bonds may be sold at either public or private...

Section 7-24A-17 - Construction. - The County and Municipal Gasoline Tax Act is full authority...

Section 7-24A-18 - Additional security. - To further the marketability of bonds, the ordinance authorizing their...

Section 7-24A-19 - Foreclosure. - If the interest or any serial maturity of any bond...

Section 7-24A-20 - Legal investments. - Bonds are legal investments for savings banks and insurance companies...

Section 7-24A-21 - Joint election. - A. If an election is held by one or more...