New Mexico Statutes
Article 19D - Municipal Local Option Gross Receipts
Section 7-19D-18 - Repealed.

History: Laws 2013, ch. 160, § 11; repealed by Laws 2019, ch. 274, § 16.
Repeals. — Laws 2019, ch. 274, § 16 repealed 7-19D-18 NMSA 1978, as enacted by Laws 2013, ch. 160, § 11, relating to municipal hold harmless gross receipts tax, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.

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Structure New Mexico Statutes

New Mexico Statutes

Chapter 7 - Taxation

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-4 - Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.

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Section 7-19D-10 - Repealed.

Section 7-19D-11 - Repealed.

Section 7-19D-12 - Repealed.

Section 7-19D-13 - Repealed.

Section 7-19D-14 - Quality of life gross receipts tax; authority to impose; ordinance requirements; use of revenue; election.

Section 7-19D-15 - Municipal regional spaceport gross receipts tax; authority to impose; rate; election required.

Section 7-19D-16 - Municipal higher education facilities gross receipts tax.

Section 7-19D-17 - Federal water project gross receipts tax; authorization; use of revenue; referendum.

Section 7-19D-18 - Repealed.