Any ordinance imposing a county, county-wide or municipal gasoline tax shall contain or adopt by reference the same definitions and the same provisions relating to deductions, refunds and credits as are contained in the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978].
History: 1978 Comp., § 7-24A-7, enacted by Laws 1978, ch. 182, § 7; 1990, ch. 88, § 7.
The 1990 amendment, effective May 16, 1990, inserted "county-wide" and "or adopt by reference".
Structure New Mexico Statutes
Article 24A - County and Municipal Gasoline Tax
Section 7-24A-1 - Short title.
Section 7-24A-2 - Definitions.
Section 7-24A-3 - Use of proceeds.
Section 7-24A-4 - Limitations on power.
Section 7-24A-5 - County gasoline tax; authorization; imposition; rate.
Section 7-24A-6 - County gasoline tax; procedure for adoption of ordinance; election.
Section 7-24A-6.1 - County-wide gasoline tax; authorization; imposition; rate; election.
Section 7-24A-7 - Ordinance must conform to certain provisions of the Gasoline Tax Act.
Section 7-24A-7.1 - Registration required.
Section 7-24A-8 - Collection of county gasoline tax.
Section 7-24A-10 - Municipal gasoline tax; authorization; imposition; rate.
Section 7-24A-11 - Municipal gasoline tax; procedure for adoption of ordinance; election.
Section 7-24A-12 - Collection of municipal gasoline tax.
Section 7-24A-14 - Bond ordinance.
Section 7-24A-15 - Terms of bonds.
Section 7-24A-16 - Sale of bonds.
Section 7-24A-17 - Construction.
Section 7-24A-18 - Additional security.
Section 7-24A-19 - Foreclosure.