reglab/housing_qa huggingface dataset:
NM Stat § 7-19C-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)|Section 7-19C-4 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-4 NMSA 1978, as enacted by Laws 1991, ch. 9, § 4, relating to ordinances conforming to certain provisions of the Gross Receipts and Compensating Tax Act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 § 7-19C-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)|Section 7-19C-5 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-5 NMSA 1978, as enacted by Laws 1991, ch. 9, § 5, relating to specific exemptions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19C-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)|Section 7-19C-6 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-6 NMSA 1978, as enacted by Laws 1991, ch. 9, §6, relating to collection by department, distribution of proceeds, deductions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19C-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)|Section 7-19C-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-7 NMSA 1978, as enacted by Laws 1991, ch. 9, § 7, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993.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 § 7-19D-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-1 - Short title.

Chapter 7, Article 19D NMSA 1978 may be cited as the "Municipal Local Option Gross Receipts and Compensating Taxes Act". History: 1978 Comp., § 7-19D-1, enacted by Laws 1993, ch. 346, § 1; 2019, ch. 270, § 47. ANNOTATIONSThe 2019 amendment, effective July 1, 2019, changed the name of the Municipal Local Option Gross Receipts Taxes Act to the Municipal Local Option Gross Receipts and Compensating Taxes Act; after "Receipts", added "and Compensating".Temporary provisions. — Laws 2019, ch. 270, § 54, provided that references in law to the County Local Option Gross Receipts Taxes Act shall be deemed to be references to the County Local Option Gross Receipts and Compensating Taxes Act, and references in law to the Municipal Local Option Gross Receipts Taxes Act shall be deemed to be references to the Municipal Local Option Gross Receipts and Compensating Taxes Act. Law reviews. — For article, "New Mexico Taxes: Taking Another Look," see 32 N.M.L. Rev. 351 (2002).
NM Stat § 7-19D-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-2 - Definitions.

As used in the Municipal Local Option Gross Receipts Taxes Act: A. "department" 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 city, the board of trustees of a town or village and the board of county commissioners of H-class counties; C. "municipality" means any incorporated city, town or village, whether incorporated under general act, special act or special charter, and an H-class county; D. "person" means an individual or any other legal entity; and E. "state gross receipts tax" means the gross receipts tax imposed under the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978]. History: 1978 Comp., § 7-19D-2, enacted by Laws 1993, ch. 346, § 2. ANNOTATIONSEffective dates. — Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 2 effective July 1, 1993.
NM Stat § 7-19D-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-3 - Effective date of ordinance.

An ordinance imposing, amending or repealing a tax or an increment of tax authorized by the Municipal Local Option Gross Receipts Taxes Act shall be effective on July 1 or January 1, whichever date occurs first after the expiration of at least three months from the date the adopted ordinance is mailed or delivered to the department. The ordinance shall include that effective date. History: 1978 Comp., § 7-19D-3, enacted by Laws 1993, ch. 346, § 3. ANNOTATIONSEffective dates. — Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 3 effective July 1, 1993.
NM Stat § 7-19D-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-4 - Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.

A. An ordinance imposing a tax under the provisions of the Municipal Local Option Gross Receipts Taxes Act 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 a tax under the Municipal Local Option Gross Receipts Taxes Act shall impose the tax by adopting the model ordinance with respect to the tax furnished to the municipality by the department. An ordinance that does not conform substantially to the model ordinance of the department is not valid. History: 1978 Comp., § 7-19D-4, enacted by Laws 1993, ch. 346, § 4. ANNOTATIONSEffective dates. — Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 4 effective July 1, 1993.
NM Stat § 7-19D-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-5 - Specific exemptions.

No tax authorized by the provisions of the Municipal Local Option Gross Receipts and Compensating Taxes Act 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 state gross receipts tax distribution is made pursuant to Section 7-1-6.4 NMSA 1978.History: 1978 Comp., § 7-19D-5, enacted by Laws 1993, ch. 346, § 5; 1994, ch. 101, § 3; 2019, ch. 270, § 48. ANNOTATIONSThe 2019 amendment, effective July 1, 2019, provided that no tax authorized by the provisions of the Municipal Local Option Gross Receipts and Compensating Taxes Act 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, substituted "by" for "under" in the undesignated paragraph; 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 § 7-19D-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-6 - Copy of ordinance to be submitted to department.

A certified copy of the ordinance imposing or repealing a tax authorized under the Municipal Local Option Gross Receipts Taxes Act or changing the tax rate imposed shall be mailed or delivered to the department within five days after the later of the date the ordinance is adopted or the date the results of any election held with respect to the ordinance are certified to be in favor of the ordinance. History: 1978 Comp., § 7-19D-6, enacted by Laws 1993, ch. 346, § 6. ANNOTATIONSEffective dates. — Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 6 effective July 1, 1993.
NM Stat § 7-19D-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-7 - Collection by department.

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.History: 1978 Comp., § 7-19D-7, enacted by Laws 1993, ch. 346, § 7; 1997, ch. 125, § 7; 2019, ch. 270, § 49. ANNOTATIONSThe 2019 amendment, effective July 1, 2019, removed provisions related to administrative fees; in the section heading, deleted "transfer of proceeds; deductions"; deleted former subsection designation "A.", after "Gross Receipts", added "and Compensating", and after "state gross receipts", deleted "tax" and added "and compensating taxes"; and deleted former Subsections B and C.The 1997 amendment, effective July 1, 1997, substituted "pursuant to" for "under" in Subsection A; 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 each tax collected under the provisions of the Municipal Local Option Gross Receipts Taxes Act 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", and in the second sentence, substituted "pursuant" for "under" and substituted "the administrative fee withheld and less any disbursements for" for "any disbursement for administrative charges made pursuant to this section"; and substituted "shall withhold the administrative fee pursuant to Section 1 of this 1997 act only on that" for "may deduct as a charge for administration an amount equal to three percent of the" in Subsection C.
NM Stat § 7-19D-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-8 - Interpretation of act; administration and enforcement of act.

A. The department shall interpret the provisions of the Municipal Local Option Gross Receipts Taxes Act. B. The department shall administer and enforce the collection of each tax authorized under the provisions of the Municipal Local Option Gross Receipts Taxes Act, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of each tax. History: 1978 Comp., § 7-19D-8, enacted by Laws 1993, ch. 346, § 8. ANNOTATIONSEffective dates. — Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 8 effective July 1, 1993.
NM Stat § 7-19D-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-10 - Repealed.

History: Laws 1990, ch. 99, § 51; 1978 Comp., § 7-19B-3, amended and recompiled as 1978 Comp., § 7-19D-10 by Laws 1993, ch. 346, § 10; 2009, ch. 284, § 1; 2019, ch. 17, § 1; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-19D-10 NMSA 1978, as enacted by Laws 1990, ch. 99, § 51, relating to municipal environmental services gross receipts tax, authority to impose, ordinance requirements, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com. Section 7-19D-10 NMSA 1978 was also amended by Laws 2019, ch. 17, § 1, effective June 14, 2019. Pursuant to 12-1-8 NMSA 1978, Laws 2019, ch. 274, § 16, as the last act signed by the governor was compiled.
NM Stat § 7-19D-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-11 - Repealed.

History: Laws 1991, ch. 9, § 3; 1992, ch. 98, § 2; 1978 Comp., § 7-19C-3, amended and recompiled as 1978 Comp., § 7-19D-11 by Laws 1993, ch. 346, § 11; 1998, ch. 90, § 6; 2003, ch. 349, § 18; 2018, ch. 79, § 77; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-19D-11 NMSA 1978, as enacted by Laws 1991, ch. 9, § 3, relating to municipal infrastructure gross receipts tax, authority by municipality to impose, ordinance requirements, election, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19D-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-12 - Repealed.

History: Laws 2001, ch. 172, § 1; 2005, ch. 129, § 1; 2010, ch. 44, § 1; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-19D-12 NMSA 1978, as enacted by Laws 2001, ch. 172, § 1, relating to municipal capital outlay gross receipts tax, purposes, referendum, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19D-13 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-13 - Repealed.

History: Laws 2004, ch. 17, § 1; repealed by Laws 2007, ch. 199, § 2.ANNOTATIONSRepeals. — Laws 2007, ch. 199, § 2 repealed 7-19D-13 NMSA 1978, as enacted by Laws 2004, ch. 17, § 1, providing for the effective date of an ordinance imposing a municipal local option gross receipts tax, effective July 1, 2007. For provisions of former section, see the 2006 NMSA 1978 on NMOneSource.com.
NM Stat § 7-19D-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-16 - Municipal higher education facilities gross receipts tax.

A. The majority of the members of the governing body of an eligible municipality may impose by ordinance an excise tax at a rate not to exceed one-fourth of one percent of the gross receipts of a person engaging in business in the municipality for the privilege of engaging in business. The tax may be imposed in increments of one-sixteenth of one percent not to exceed an aggregate rate of one-fourth of one percent. The tax shall be imposed for a period of not more than twenty years from the effective date of the ordinance imposing the tax. B. The tax imposed pursuant to this section may be referred to as the "municipal higher education facilities gross receipts tax". C. The governing body, at the time of enacting an ordinance imposing a rate of tax authorized in Subsection A of this section, shall dedicate the revenue only for: (1) acquisition, construction, renovation or improvement of facilities of a four-year post-secondary public educational institution located in the municipality and acquisition of or improvements to land for those facilities; or (2) payment of municipal higher education facilities gross receipts tax revenue bonds issued pursuant to Chapter 3, Article 31 NMSA 1978. D. An ordinance imposing any increment of the municipal higher education facilities gross receipts tax shall not go into effect until after an election is held and a majority of the voters of the municipality voting in the election votes in favor of imposing the tax. The governing body shall adopt a resolution calling for an election on the question of imposing the tax at the next regular municipal election. The question shall be submitted to the voters of the municipality as a separate question. If a majority of the voters voting on the question approves the ordinance imposing the municipal higher education facilities gross receipts tax, the ordinance shall become effective in accordance with the provisions of the Municipal Local Option Gross Receipts Taxes Act. If the question of imposing the municipal higher education facilities gross receipts tax fails, the governing body shall not again propose the imposition of any increment of the tax for a period of one year from the date of the election. E. For the purposes of this section, "eligible municipality" means a municipality that has a population greater than fifty thousand according to the most recent federal decennial census and that is located in a class B county having a net taxable value for rate-setting purposes for the 2006 property tax year or any subsequent year of more than two billion dollars ($2,000,000,000). History: Laws 2007, ch. 148, § 1. ANNOTATIONSEffective dates. — Laws 2007, ch. 148, § 3 made Laws 2007, ch. 148, § 1 effective July 1, 2007.
NM Stat § 7-19D-18 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 19D - Municipal Local Option Gross Receipts|Section 7-19D-18 - Repealed.

History: Laws 2013, ch. 160, § 11; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-19D-18 NMSA 1978, as enacted by Laws 2013, ch. 160, § 11, relating to municipal hold harmless gross receipts tax, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-1 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19A repealed 7-20-1 NMSA 1978, as enacted by Laws 1983, ch. 213, § 28, relating to the short title of the County Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-2 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19A repealed 7-20-2 NMSA 1978, as enacted by Laws 1983, ch. 213, § 29, relating to the definitions of the County Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-3 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 354, § 9 recompiled former 7-20-3 NMSA 1978, as enacted by Laws 1983, ch. 213, § 30, as 7-20E-9 NMSA 1978, effective July 1, 1993.
NM Stat § 7-20-3.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-3.1 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 354, § 12 recompiled former 7-20-3.1 NMSA 1978, as enacted by Laws 1989, ch. 239, § 1, as 7-20E-12 NMSA 1978, effective July 1, 1993.
NM Stat § 7-20-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-4 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19A repealed 7-20-4 NMSA 1978, as enacted by Laws 1983, ch. 213, § 31, requiring an ordinance imposing a county gross receipts tax to conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the division, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-5 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 354, § 10 recompiled former 7-20-5 NMSA 1978, as enacted by Laws 1983, ch. 213, § 32, as 7-20E-10 NMSA 1978, effective July 1, 1993.
NM Stat § 7-20-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-6 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19A repealed 7-20-6 NMSA 1978, as enacted by Laws 1983, ch. 213, § 33, relating to specific exemptions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19A repealed 7-20-7 NMSA 1978, as enacted by Laws 1983, ch. 213, § 34, providing for collection by division, distribution of proceeds, deductions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-8 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 354, § 11 recompiled former 7-20-8 NMSA 1978, as enacted by Laws 1983, ch. 213, § 35, as 7-20E-11 NMSA 1978, effective July 1, 1993.
NM Stat § 7-20-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-9 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19A repealed 7-20-9 NMSA 1978, as enacted by Laws 1983, ch. 213, § 36, concerning interpretation of the County Gross Receipts Tax Act and administration and enforcement of the tax, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-10 to 7-20-18 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-10 to 7-20-18 - Repealed.

ANNOTATIONSRepeals. — Laws 1979, ch. 88, § 1, repealed 7-20-10 to 7-20-18 NMSA 1978, relating to the county gross receipts tax, effective June 15, 1979.
NM Stat § 7-20-19 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-19 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19B repealed 7-20-19 NMSA 1978, as enacted by Laws 1987, ch. 45, § 1, relating to the title of the Special County Hospital Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-20 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-20 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19B repealed 7-20-20 NMSA 1978, as enacted by Laws 1987, ch. 45, § 2, relating to definitions of the Special County Hospital Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-21 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-21 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 354, § 13 recompiled former 7-20-21 NMSA 1978, as enacted by Laws 1987, ch. 45, § 3, as 7-20E-13 NMSA 1978, effective July 1, 1993.
NM Stat § 7-20-22 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-22 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19B repealed 7-20-22 NMSA 1978, as enacted by Laws 1987, ch. 45, § 4, 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 section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-23 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-23 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19B repealed 7-20-23 NMSA 1978, as enacted by Laws 1987, ch. 45, § 5, specific exemptions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.