History: Laws 1991, ch. 9, § 3; 1992, ch. 98, § 2; 1978 Comp., § 7-19C-3, amended and recompiled as 1978 Comp., § 7-19D-11 by Laws 1993, ch. 346, § 11; 1998, ch. 90, § 6; 2003, ch. 349, § 18; 2018, ch. 79, § 77; repealed by Laws 2019, ch. 274, § 16.
Repeals. — Laws 2019, ch. 274, § 16 repealed 7-19D-11 NMSA 1978, as enacted by Laws 1991, ch. 9, § 3, relating to municipal infrastructure gross receipts tax, authority by municipality to impose, ordinance requirements, election, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
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.