Article
County Local Option Gross Receipts and Compensating
- § 7-20E-1 NMSA 1978— Short title
- § 7-20E-2 NMSA 1978— Definitions
- § 7-20E-3 NMSA 1978— Optional referendum selection; effective date of ordinance
- § 7-20E-4 NMSA 1978— Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department
- § 7-20E-5 NMSA 1978— Repealed
- § 7-20E-6 NMSA 1978— Copy of ordinance to be submitted to department
- § 7-20E-7 NMSA 1978— Collection by department
- § 7-20E-8 NMSA 1978— Interpretation of act; administration and enforcement of act
- § 7-20E-9 NMSA 1978— County gross receipts tax; authority to impose rate; county health care assistance fund requirements
- § 7-20E-9.1 NMSA 1978— County compensating tax
- § 7-20E-10 NMSA 1978— Repealed
- § 7-20E-11 NMSA 1978— Repealed
- § 7-20E-12 NMSA 1978— Repealed
- § 7-20E-12.1 NMSA 1978— County hospital emergency gross receipts tax; authority to impose; use of proceeds
- § 7-20E-12.2 NMSA 1978— County hospital gross receipts tax; authority to impose; rate; election; use of revenue
- § 7-20E-13 NMSA 1978— Special county hospital gross receipts tax; authority to impose; ordinance requirements
- § 7-20E-14 NMSA 1978— Special county hospital gross receipts tax; use of proceeds
- § 7-20E-15 NMSA 1978— Repealed
- § 7-20E-16 NMSA 1978— Repealed
- § 7-20E-17 NMSA 1978— Repealed
- § 7-20E-18 NMSA 1978— County health care gross receipts tax; authority to impose rate
- § 7-20E-19 NMSA 1978— Repealed
- § 7-20E-20 NMSA 1978— County education gross receipts tax; authority to impose; rate; election; use of revenue
- § 7-20E-21 NMSA 1978— Repealed
- § 7-20E-22 NMSA 1978— County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election
- § 7-20E-23 NMSA 1978— County regional transit gross receipts tax; authority to impose; rate; election required
- § 7-20E-24 NMSA 1978— Repealed
- § 7-20E-25 NMSA 1978— County regional spaceport gross receipts tax; authority to impose; rate; election required
- § 7-20E-26 NMSA 1978— Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue
- § 7-20E-27 NMSA 1978— Repealed
- § 7-20E-28 NMSA 1978— Repealed
- § 7-20E-29 NMSA 1978— Electric generating facility economic district gross receipts tax; authority to impose; rate; use of revenue