Chapter 7, Article 19D NMSA 1978 may be cited as the "Municipal Local Option Gross Receipts and Compensating Taxes Act".
§ 7-19D-1 NMSA 1978
Short title
Known as the Municipal Local Option Gross Receipts and Compensating Taxes Act
The act spans §§ 7–7 (20 sections).
1978 Comp., § 7-19D-1, enacted by Laws 1993, ch. 346, § 1; 2019, ch. 270, § 47.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.