A certified copy of the ordinance imposing or repealing a tax authorized under the Municipal Local Option Gross Receipts Taxes Act or changing the tax rate imposed shall be mailed or delivered to the department within five days after the later of the date the ordinance is adopted or the date the results of any election held with respect to the ordinance are certified to be in favor of the ordinance.
History: 1978 Comp., § 7-19D-6, enacted by Laws 1993, ch. 346, § 6.
Effective dates. — Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 6 effective July 1, 1993.
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.