The department shall collect each tax imposed pursuant to the provisions of the Municipal Local Option Gross Receipts and Compensating Taxes Act in the same manner and at the same time it collects the state gross receipts and compensating taxes.
§ 7-19D-7 NMSA 1978
Collection by department
Known as the Municipal Local Option Gross Receipts and Compensating Taxes Act
The act spans §§ 7–7 (20 sections).
1978 Comp., § 7-19D-7, enacted by Laws 1993, ch. 346, § 7; 1997, ch. 125, § 7; 2019, ch. 270, § 49.
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.