A certified copy of any ordinance imposing or repealing a tax or an increment of a tax authorized under the County 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., § 7-20E-6, enacted by Laws 1993, ch. 354, § 6.
Effective dates. — Laws 1993, ch. 354, § 20 made Laws 1993, ch. 354, § 6 effective July 1, 1993.
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.