Article
Municipal Local Option Gross Receipts and Compensating
- § 7-19D-1 NMSA 1978— Short title
- § 7-19D-2 NMSA 1978— Definitions
- § 7-19D-3 NMSA 1978— Effective date of ordinance
- § 7-19D-4 NMSA 1978— Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department
- § 7-19D-5 NMSA 1978— Specific exemptions
- § 7-19D-6 NMSA 1978— Copy of ordinance to be submitted to department
- § 7-19D-7 NMSA 1978— Collection by department
- § 7-19D-8 NMSA 1978— Interpretation of act; administration and enforcement of act
- § 7-19D-9 NMSA 1978— Municipal gross receipts tax; authority to impose rate
- § 7-19D-9.1 NMSA 1978— Municipal compensating tax
- § 7-19D-10 NMSA 1978— Repealed
- § 7-19D-11 NMSA 1978— Repealed
- § 7-19D-12 NMSA 1978— Repealed
- § 7-19D-13 NMSA 1978— Repealed
- § 7-19D-14 NMSA 1978— Quality of life gross receipts tax; authority to impose; ordinance requirements; use of revenue; election
- § 7-19D-15 NMSA 1978— Municipal regional spaceport gross receipts tax; authority to impose; rate; election required
- § 7-19D-16 NMSA 1978— Municipal higher education facilities gross receipts tax
- § 7-19D-17 NMSA 1978— Federal water project gross receipts tax; authorization; use of revenue; referendum
- § 7-19D-18 NMSA 1978— Repealed
- § 7-19D-19 NMSA 1978— Municipal flood recovery gross receipts tax