History: Laws 1990, ch. 99, § 51; 1978 Comp., § 7-19B-3, amended and recompiled as 1978 Comp., § 7-19D-10 by Laws 1993, ch. 346, § 10; 2009, ch. 284, § 1; 2019, ch. 17, § 1; repealed by Laws 2019, ch. 274, § 16.
Repeals. — Laws 2019, ch. 274, § 16 repealed 7-19D-10 NMSA 1978, as enacted by Laws 1990, ch. 99, § 51, relating to municipal environmental services gross receipts tax, authority to impose, ordinance requirements, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
Section 7-19D-10 NMSA 1978 was also amended by Laws 2019, ch. 17, § 1, effective June 14, 2019. Pursuant to 12-1-8 NMSA 1978, Laws 2019, ch. 274, § 16, as the last act signed by the governor was compiled.
Structure New Mexico Statutes
Article 19D - Municipal Local Option Gross Receipts
Section 7-19D-1 - Short title.
Section 7-19D-2 - Definitions.
Section 7-19D-3 - Effective date of ordinance.
Section 7-19D-5 - Specific exemptions.
Section 7-19D-6 - Copy of ordinance to be submitted to department.
Section 7-19D-7 - Collection by department.
Section 7-19D-8 - Interpretation of act; administration and enforcement of act.
Section 7-19D-9 - Municipal gross receipts tax; authority to impose rate.
Section 7-19D-9.1 - Municipal compensating tax.
Section 7-19D-16 - Municipal higher education facilities gross receipts tax.