New Mexico Statutes
Article 20E - County Local Option Gross Receipts and Compensating Taxes
Section 7-20E-10 - Repealed.

History: Laws 1983, ch. 213, § 32; 1986, ch. 20, § 85; 1978 Comp., § 7-20-5, amended and recompiled as 1978 Comp., § 7-20E-10 by Laws 1993, ch. 354, § 10; 1994, ch. 101, § 7; 2004, ch. 110, § 3; repealed by Laws 2019, ch. 274, § 16.
Repeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-10 NMSA 1978, as enacted by Laws 1983, ch. 213, § 32, relating to county gross receipts tax, referendum requirements, effective July 1, 2019.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 20E - County Local Option Gross Receipts and Compensating Taxes

Section 7-20E-1 - Short title.

Section 7-20E-2 - Definitions.

Section 7-20E-3 - Optional referendum selection; effective date of ordinance.

Section 7-20E-4 - Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.

Section 7-20E-5 - Repealed.

Section 7-20E-6 - Copy of ordinance to be submitted to department.

Section 7-20E-7 - Collection by department.

Section 7-20E-8 - Interpretation of act; administration and enforcement of act.

Section 7-20E-9 - County gross receipts tax; authority to impose rate; county health care assistance fund requirements.

Section 7-20E-9.1 - County compensating tax.

Section 7-20E-10 - Repealed.

Section 7-20E-11 - Repealed.

Section 7-20E-12 - Repealed.

Section 7-20E-12.1 - County hospital emergency gross receipts tax; authority to impose; use of proceeds.

Section 7-20E-13 - Special county hospital gross receipts tax; authority to impose; ordinance requirements.

Section 7-20E-14 - Special county hospital gross receipts tax; use of proceeds.

Section 7-20E-15 - Repealed.

Section 7-20E-16 - Repealed.

Section 7-20E-17 - Repealed.

Section 7-20E-18 - County health care gross receipts tax; authority to impose rate.

Section 7-20E-19 - Repealed.

Section 7-20E-20 - County education gross receipts tax; authority to impose; rate; election; use of revenue.

Section 7-20E-21 - Repealed.

Section 7-20E-22 - County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election.

Section 7-20E-23 - County regional transit gross receipts tax; authority to impose; rate; election required.

Section 7-20E-24 - Repealed.

Section 7-20E-25 - County regional spaceport gross receipts tax; authority to impose; rate; election required.

Section 7-20E-26 - Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue.

Section 7-20E-27 - Repealed.

Section 7-20E-28 - Repealed.

Section 7-20E-29 - Electric generating facility economic district gross receipts tax; authority to impose; rate; use of revenue.