The funds provided through the special county hospital gross receipts tax shall be administered by the governing body of the county. In a county described in Paragraph (1) of Subsection C of Section 7-20E-13 NMSA 1978, the funds shall be disbursed by the county treasurer to a hospital within the county, subject to the approval by the governing body of a budget or plan for use of the funds submitted by that hospital's governing board.
History: Laws 1987, ch. 45, § 8; 1978 Comp., § 7-20-26, amended and recompiled as 1978 Comp., § 7-20E-14 by Laws 1993, ch. 354, § 14; 2000, ch. 68, § 2.
The 2000 amendment, effective March 6, 2000, divided the section into two sentences and added the internal reference at the beginning of the second sentence.
The 1993 amendment, effective July 1, 1993, renumbered this section, rewrote the section heading which read "Distribution", and inserted "of the county" near the middle of the section.
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.