Repeals. — Laws 1981, ch. 37, § 95, repealed 7-19-3 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 3, relating to the authority to impose a municipal gross receipts tax and establishing its initial rate, effective July 1, 1981.
Structure New Mexico Statutes
Article 19 - Supplemental Municipal Gross Receipts Tax
Section 7-19-10 - Short title.
Section 7-19-11 - Definitions.
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.