History: Laws 2004, ch. 17, § 1; repealed by Laws 2007, ch. 199, § 2.
Repeals. — Laws 2007, ch. 199, § 2 repealed 7-19D-13 NMSA 1978, as enacted by Laws 2004, ch. 17, § 1, providing for the effective date of an ordinance imposing a municipal local option gross receipts tax, effective July 1, 2007. For provisions of former section, see the 2006 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.