reglab/housing_qa huggingface dataset:
NM Stat § 7-18A-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18A - Controlled Substance Tax (Repealed.)|Section 7-18A-6 - Repealed.

ANNOTATIONSRepeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-6 NMSA 1978, as enacted by Laws 1989, ch. 327, § 7, relating to judicial proceedings, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.
NM Stat § 7-18A-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18A - Controlled Substance Tax (Repealed.)|Section 7-18A-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-7 NMSA 1978, as enacted by Laws 1989, ch. 327, § 8, relating to notification of district attorney, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-1 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12A repealed 7-19-1 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 1, relating to the short title of the Municipal Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-2 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12A repealed 7-19-2 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 2, relating to definitions of the Municipal Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-3 - Repealed.

ANNOTATIONSRepeals. — Laws 1981, ch. 37, § 95, repealed 7-19-3 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 3, relating to the authority to impose a municipal gross receipts tax and establishing its initial rate, effective July 1, 1981.
NM Stat § 7-19-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-4 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 346, § 9 recompiled former 7-19-4 NMSA 1978 as amended by Laws 1988, ch. 120, § 1, relating to authority to impose rate, as 7-19D-9 NMSA 1978, effective July 1, 1993.
NM Stat § 7-19-4.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-4.1 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12A repealed 7-19-4.1 NMSA 1978, as enacted by enacted by Laws 1979, ch. 155, § 2, relating to municipal gross receipts tax rate limit, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-5 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12A repealed 7-19-5 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 4, relating to specific exemptions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-6 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12A repealed 7-19-6 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 5, relating to ordinance must conform to certain provisions of the Gross Receipts and Compensating Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12A repealed 7-19-7 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 6, relating to procedure for adoption, and effective date, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-8 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12A repealed 7-19-8 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 7, relating to collection by revenue division, distribution of proceeds, deductions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-9 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12A repealed 7-19-9 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 8, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-10 - Short title.

Sections 7-19-10 through 7-19-18 NMSA 1978 may be cited as the "Supplemental Municipal Gross Receipts Tax Act". History: Laws 1979, ch. 397, § 1; 1983, ch. 211, § 32.
NM Stat § 7-19-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-11 - Definitions.

As used in the Supplemental Municipal Gross Receipts Tax Act: A. "department" or "division" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary; B. "governing body" means the city council or city commission of a municipality; C. "municipality" means any incorporated city, town or village having previously qualified to impose and did impose the tax pursuant to the provisions of the Supplemental Municipal Gross Receipts Tax Act in effect prior to this 1997 act; D. "person" means an individual or any other legal entity; E. "refunding bonds" means bonds issued pursuant to the provisions of the Supplemental Municipal Gross Receipts Tax Act to refund supplemental municipal gross receipts tax bonds issued pursuant to the provisions of that act; F. "state gross receipts tax" means the gross receipts tax imposed under the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978]; and G. "supplemental municipal gross receipts tax" means the tax authorized to be imposed under the Supplemental Municipal Gross Receipts Tax Act. History: Laws 1979, ch. 397, § 2; 1980, ch. 106, § 1; 1986, ch. 20, § 79; 1997, ch. 219, § 1. ANNOTATIONSCompiler's notes. — The phrase "this 1997 act" in Subsection C refers to Laws 1997, ch. 219, which amended this section. The 1997 amendment, effective June 20, 1997, rewrote Subsection C, added Subsection E, and redesignated the remaining subsections accordingly.
NM Stat § 7-19-13 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-13 - Ordinance must conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the division.

A. Any ordinance imposing a supplemental municipal gross receipts tax shall adopt by reference the same definitions and the same provisions relating to exemptions and deductions as are contained in the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] then in effect and as it may be amended from time to time. B. The governing body of any municipality imposing or increasing the supplemental municipal gross receipts tax must adopt the language of the model ordinance furnished to the municipality by the division for the portion of the ordinance relating to the tax. History: Laws 1979, ch. 397, § 4. ANNOTATIONSEmergency clauses. — Laws 1979, ch. 397, § 10 contained an emergency clause and was approved April 6, 1979.
NM Stat § 7-19-14 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-14 - Specific exemptions.

No supplemental municipal gross receipts tax shall be imposed on the gross receipts arising from:A. prior to July 1, 2021, transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from one point within the municipality to another point outside the municipality; orB. a business located outside the boundaries of a municipality on land owned by that municipality for which a gross receipts tax distribution is made pursuant to Section 7-1-6.4 NMSA 1978. History: Laws 1979, ch. 397, § 5; 1983, ch. 211, § 33; 1994, ch. 101, § 1; 2019, ch. 270, § 46. ANNOTATIONSThe 2019 amendment, effective July 1, 2019, provided that no municipal gross receipts tax shall be imposed on the gross receipts arising from transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from one point within the municipality to another point outside the municipality prior to July 1, 2021; and in Subsection A, added "prior to July 1, 2021".The 1994 amendment, effective July 1, 1994, deleted former Subsection A, which read: "the transmission of messages by wire or other means from one point within the municipality to another point outside the municipality;" and redesignated former Subsections B and C as Subsections A and B; and in Subsection B, deleted "Subsection C of" following "pursuant to."
NM Stat § 7-19-15 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-15 - Collection by department; transfer of proceeds; deductions.

A. The department shall collect the supplemental municipal gross receipts tax in the same manner and at the same time it collects the state gross receipts tax. B. The department shall withhold an administrative fee pursuant to Section 1 [7-1-6.41 NMSA 1978] of this 1997 act. The department shall transfer to each municipality for which it is collecting a supplemental municipal gross receipts tax the amount of the tax collected less the administrative fee withheld and less any disbursements for tax credits, refunds and the payment of interest applicable to the supplemental municipal gross receipts tax. Transfer of the tax to a municipality shall be made within the month following the month in which the tax is collected. History: Laws 1979, ch. 397, § 6; 1983, ch. 211, § 34; 1997, ch. 125, § 6. ANNOTATIONSCompiler's notes. — The phrase "this 1997 act" in Subsection B refers to Laws 1997, ch. 125, which amended this section. The 1997 amendment, effective July 1, 1997, substituted "department" for "division" throughout the section and in the section heading, and in Subsection B, substituted "shall withhold an administrative fee pursuant to Section 1 of this 1997 act" for "may deduct an amount not to exceed three percent of the suppplemental municipal gross receipts tax collected as a charge for the administrative costs of collection, which amount shall be remitted to the state treasurer for deposit in the state general fund each month" in the first sentence, and substituted "less the administrative fee withheld" for "less any deduction for administrative cost" in the second sentence.
NM Stat § 7-19-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-16 - Interpretation of act; administration and enforcement of tax.

A. The division shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act. B. The division shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax. History: Laws 1979, ch. 397, § 7. ANNOTATIONSEmergency clauses. — Laws 1979, ch. 397, § 10 contained an emergency clause and was approved April 6, 1979.
NM Stat § 7-19-17 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-17 - Issuance of bonds; purposes.

A. If the ordinance imposing the supplemental municipal gross receipts tax is approved as provided in Subsection E of Section 7-19-12 NMSA 1978, the governing body of a municipality may issue bonds pursuant to the Supplemental Municipal Gross Receipts Tax Act in an amount not to exceed nine million dollars ($9,000,000). The supplemental municipal gross receipts bonds shall be issued for the purpose of constructing and equipping and otherwise acquiring a municipal water supply system, including the purchase of water rights and easements, equipment and professional fees related thereto, to be paid back from the proceeds of the supplemental municipal gross receipts tax imposed. B. Supplemental municipal gross receipts bonds shall be issued and sold as provided in the Supplemental Municipal Gross Receipts Tax Act. The governing body of the municipality shall determine at its discretion the terms, covenants and conditions of the supplemental municipal gross receipts bonds, including but not limited to, date of issuance, denomination, maturity, coupon rates, call features, premium, registration, refundability and other matters covering the general and technical aspects of their issuance. These bonds may be either serial or term and may be sold by the governing body of the municipality at the time and in the manner as the governing body may elect, at either public or private sale. The supplemental municipal gross receipts bonds shall not be considered or held to be general obligations of the municipality issuing them and are payable solely from the revenue accruing from the revenue of the supplemental municipal gross receipts tax. The ordinance authorizing the tax shall be irrepealable until these bonds are fully paid. History: Laws 1979, ch. 397, § 8; 1980, ch. 106, § 3; 1986, ch. 6, § 2.
NM Stat § 7-19-18 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19 - Supplemental Municipal Gross Receipts Tax|Section 7-19-18 - Supplemental municipal gross receipts tax; use of proceeds; restriction.

A. The proceeds from the supplemental municipal gross receipts tax shall be deposited in a special improvement account of the municipality and shall be used only for: (1) the payment of the principal of, interest on, any prior redemption premiums due in connection with and other expenses related to the supplemental municipal gross receipts bonds issued pursuant to the Supplemental Municipal Gross Receipts Tax Act; (2) the funding of any reserves and other accounts in connection with such bonds; (3) refunding bonds; and (4) to the extent not needed for those purposes, the improvement of the municipality's water system. B. When any issue of supplemental municipal gross receipts bonds is fully paid, the supplemental municipal gross receipts tax shall cease to be imposed for that issue, but may continue to be imposed for bonds enacted and approved pursuant to Section 7-19-12 NMSA 1978 and thereafter issued, or for refunding bonds issued pursuant to Section 4 [7-19-17.1 NMSA 1978] of this 1997 act. Any money remaining in a special improvement account after the obligations for supplemental municipal gross receipts bonds and refunding bonds, are fully paid may be transferred to any other fund of the municipality. History: Laws 1979, ch. 397, § 9; 1980, ch. 106, § 4; 1986, ch. 6, § 3; 1997, ch. 219, § 3. ANNOTATIONSCompiler's notes. — The phrase "this 1997 act" in Subsection B refers to Laws 1997, ch. 219, which amended this section. The 1997 amendment, June 20, 1997, designated the former first sentence as Paragraphs A(1), (2) and (4), and added Paragraph A(3); designated the former second and third sentences as Subsection B, and in Subsection B, inserted "any issue of" near the beginning of the subsection, added the language beginning "for that issue, but may continue to be imposed for bonds" at the end of the first sentence, inserted "and refunding bonds," in the second sentence, and made minor stylistic changes throughout the section.
NM Stat § 7-19A-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19A - Special Municipal Gross Receipts Tax (Repealed.)|Section 7-19A-1 - Repealed.

ANNOTATIONSRepeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-1 NMSA 1978, as enacted by Laws 1984, ch. 3, § 1, relating to the short title of the Special Municipal Gross Receipts Tax Act, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19A-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19A - Special Municipal Gross Receipts Tax (Repealed.)|Section 7-19A-2 - Repealed.

ANNOTATIONSRepeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-2 NMSA 1978, as enacted by Laws 1984, ch. 3, § 2, relating to definitions, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19A-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19A - Special Municipal Gross Receipts Tax (Repealed.)|Section 7-19A-3 - Repealed.

ANNOTATIONSRepeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-3 NMSA 1978, as enacted by Laws 1984, ch. 3, § 3, relating to special municipal gross receipts tax, authority to impose, ordinance requirements, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19A-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19A - Special Municipal Gross Receipts Tax (Repealed.)|Section 7-19A-4 - Repealed.

ANNOTATIONSRepeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-4 NMSA 1978, as enacted by Laws 1984, ch. 3, § 4, relating to ordinance conforming to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the division, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19A-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19A - Special Municipal Gross Receipts Tax (Repealed.)|Section 7-19A-5 - Repealed.

ANNOTATIONSRepeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-5 NMSA 1978, as enacted by Laws 1984, ch. 3, § 5, relating to specific exemptions, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19A-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19A - Special Municipal Gross Receipts Tax (Repealed.)|Section 7-19A-6 - Repealed.

ANNOTATIONSRepeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-6 NMSA 1978, as enacted by Laws 1984, ch. 3, § 6, relating to collection by division, distribution of proceeds, deductions, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19A-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19A - Special Municipal Gross Receipts Tax (Repealed.)|Section 7-19A-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-7 NMSA 1978, as enacted by Laws 1984, ch. 3, § 7, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19B-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.)|Section 7-19B-1 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-1 NMSA 1978, as enacted by Laws 1990, ch. 99, § 49, relating to short title of the Municipal Environmental Services Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19B-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.)|Section 7-19B-2 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-2 NMSA 1978, as enacted by Laws 1990, ch. 99, § 50, relating to the definitions of the Municipal Environmental Services Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19B-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.)|Section 7-19B-3 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 346, § 10 recompiled former 7-19B-3 NMSA 1978 as enacted by Laws 1990, ch. 99, § 51, relating to authority to impose tax, as 7-19D-10 NMSA 1978, effective July 1, 1993.
NM Stat § 7-19B-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.)|Section 7-19B-4 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-4 NMSA 1978, as enacted by Laws 1990, ch. 99, § 52, relating to specific exemptions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19B-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.)|Section 7-19B-5 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-5 NMSA 1978, as enacted by Laws 1990, ch. 99, § 53, relating to ordinances conforming to certain provisions of the gross receipts and compensating tax act and requirements of the department, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19B-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.)|Section 7-19B-6 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-6 NMSA 1978, as enacted by Laws 1990, ch. 99, § 54, relating to collection by department, transfer of proceeds, deductions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19B-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.)|Section 7-19B-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-7 NMSA 1978, as enacted by Laws 1990, ch. 99, § 55, relating to interpretation of act, administration and enforcem ent of tax, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19C-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)|Section 7-19C-1 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-1 NMSA 1978, as enacted by Laws 1991, ch. 9, § 1, relating to the short title of the Municipal Infrastructure Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19C-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)|Section 7-19C-2 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-2 NMSA 1978, as enacted by Laws 1991, ch. 9, § 2, relating to definitions of the Municipal Infrastructure Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19C-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)|Section 7-19C-3 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 346, § 11 recompiled former 7-19C-3 NMSA 1978, as amended by Laws 1992, ch. 98, § 2, relating to authority to impose tax, as 7-19D-11 NMSA 1978, effective July 1, 1993.