History: 1978 Comp., § 7-20-3.1, enacted by Laws 1989, ch. 239, § 1; 1978 Comp., § 7-20-3.1, amended and recompiled as 1978 Comp., § 7-20E-12 by Laws 1993, ch. 354, § 12; repealed by Laws 2019, ch. 274, § 16.
Repeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-12 NMSA 1978, as enacted by Laws 1989, ch. 239, § 1, relating to county emergency gross receipts tax, authority to impose in lieu of property tax, 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.