History: Laws 1983, ch. 213, § 35; 1986, ch. 20, § 87; 1978 Comp., § 7-20-8, amended and recompiled as 1978 Comp., § 7-20E-11 by Laws 1993, ch. 354, § 11; repealed by Laws 2019, ch. 274, § 16.
Repeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-11 NMSA 1978, as enacted by Laws 1983, ch. 213, § 35, relating to county gross receipts tax, use of proceeds from first one-eighth increment, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
Structure New Mexico Statutes
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-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-9.1 - County compensating tax.
Section 7-20E-14 - Special county hospital gross receipts tax; use of proceeds.
Section 7-20E-18 - County health care gross receipts tax; authority to impose rate.