reglab/housing_qa huggingface dataset:
NM Stat § 7-20-24 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-24 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19B repealed 7-20-24 NMSA 1978, as enacted by Laws 1987, ch. 45, § 6, relating to collection by department, transfer of proceeds, deductions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-25 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-25 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19B repealed 7-20-25 NMSA 1978, as enacted by Laws 1987, ch. 45, § 7, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20-26 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20-26 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 354, § 14 recompiled former 7-20-26 NMSA 1978, as enacted by Laws 1987, ch. 45, § 8, as 7-20E-14 NMSA 1978, effective July 1, 1993.
NM Stat § 7-20A-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20A - County Fire Protection Excise Tax (Repealed, Recompiled.)|Section 7-20A-1 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-1 NMSA 1978, as enacted by Laws 1979, ch. 398, § 1, relating to the title of the County Fire Protection Excise Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20A-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20A - County Fire Protection Excise Tax (Repealed, Recompiled.)|Section 7-20A-2 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-2 NMSA 1978, as enacted by Laws 1979, ch. 398, § 2, relating to definitions of the County Fire Protection Excise Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20A-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20A - County Fire Protection Excise Tax (Repealed, Recompiled.)|Section 7-20A-3 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 354, § 15 recompiled former 7-20A-3 NMSA 1978, as enacted by Laws 1979, ch. 398, § 3, as 7-20E-15 NMSA 1978, effective July 1, 1993.
NM Stat § 7-20A-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20A - County Fire Protection Excise Tax (Repealed, Recompiled.)|Section 7-20A-4 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-4 NMSA 1978, as enacted by Laws 1979, ch. 398, § 4, requiring ordinances 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 § 7-20A-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20A - County Fire Protection Excise Tax (Repealed, Recompiled.)|Section 7-20A-5 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-5 NMSA 1978, as enacted by Laws 1979, ch. 398, §5, relating to specific exemptions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20A-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20A - County Fire Protection Excise Tax (Repealed, Recompiled.)|Section 7-20A-6 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-6 NMSA 1978, as enacted by Laws 1979, ch. 398, §6, relating to collection by division, transfer of proceeds, deductions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20A-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20A - County Fire Protection Excise Tax (Repealed, Recompiled.)|Section 7-20A-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-7 NMSA 1978, as enacted by Laws 1979, ch. 398, §7, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20A-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20A - County Fire Protection Excise Tax (Repealed, Recompiled.)|Section 7-20A-8 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 354, § 16 recompiled former 7-20A-8 NMSA 1978, as enacted by Laws 1978, ch. 398, § 8, as 7-20E-16 NMSA 1978, effective July 1, 1993.
NM Stat § 7-20A-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20A - County Fire Protection Excise Tax (Repealed, Recompiled.)|Section 7-20A-9 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-9 NMSA 1978, as enacted by Laws 1978, ch. 398, § 9, containing a budgetary limitation, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20B-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20B - County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20B-1 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-1 NMSA 1978, as enacted by Laws 1990, ch. 99, § 56, relating to the short title of the County 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 § 7-20B-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20B - County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20B-2 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-2 NMSA 1978, as enacted by Laws 1990, ch. 99, § 57, relating to definitions of the County 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 § 7-20B-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20B - County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20B-3 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 354, § 17 recompiled former 7-20B-3 NMSA 1978, as enacted by Laws 1990, ch. 99, § 58, relating to authority to impose tax, as 7-20E-17 NMSA 1978, effective July 1, 1993.
NM Stat § 7-20B-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20B - County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20B-4 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-4 NMSA 1978, as enacted by Laws 1990, ch. 99, § 59, requiring an ordinance to conform 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 § 7-20B-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20B - County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20B-5 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-5 NMSA 1978, as enacted by Laws 1990, ch. 99, §60, relating to collection by department, transfer of proceeds, deductions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20B-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20B - County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20B-6 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-6 NMSA 1978, as enacted by Laws 1990, ch. 99, §61, relating to specific exemptions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20B-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20B - County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20B-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-7 NMSA 1978, as enacted by Laws 1990, ch. 99, § 62, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-1 - Repealed.

History: Laws 1991, ch. 176, § 1; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-1 NMSA 1978, as enacted by Laws 1991, ch. 176, § 1, relating to short title, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-2 - Repealed.

History: Laws 1991, ch. 176, § 2; 1993, ch. 306, § 1; 1996, ch. 18, § 1; 1996 (1st S.S.), ch. 6, § 1; 1997, ch. 54, § 1; 1997, ch. 129, § 1; 2000, ch. 33, § 6; 2002, ch. 17, § 1; 2003, ch. 50, § 1; 2007, ch. 80, § 1; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-2 NMSA 1978, as enacted by Laws 1991, ch. 176, § 2, relating to definitions, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-3 - Repealed.

History: Laws 1991, ch. 176, § 3; 1993, ch. 306, § 2; 1994, ch. 14, § 2; 1994, ch. 101, § 4; 1995, ch. 70, § 22; 1996 (1st S.S.), ch. 6, § 2; 1997, ch. 54, § 2; 2002, ch. 17, § 2; 2003, ch. 50, § 2; 2007, ch. 80, § 2; 2009, ch. 16, § 1; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-3 NMSA 1978, as enacted by Laws 1991, ch. 176, § 3, relating to local hospital 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.
NM Stat § 7-20C-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-4 - Repealed.

History: Laws 1991, ch. 176, § 4; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-4 NMSA 1978, as enacted by Laws 1991, ch. 176, § 4, relating to ordinance conforming to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-5 - Repealed.

History: Laws 1991, ch. 176, § 5; 1994, ch. 101, § 5; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-5 NMSA 1978, as enacted by Laws 1991, ch. 176, § 5, relating to specific exemptions, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.Laws 2019, ch. 270, § 57 repealed 7-20C-5 NMSA 1978, effective July 1, 2021. Pursuant to 12-1-8 NMSA 1978, Laws 2019, ch. 274, as the last act signed by the governor, was compiled into the NMSA 1978.
NM Stat § 7-20C-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-6 - Repealed.

History: Laws 1991, ch. 176, § 6; 1997, ch. 125, § 8; 2003, ch. 205, § 2; 2005, ch. 338, § 2; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-6 NMSA 1978, as enacted by Laws 1991, ch. 176, § 6, relating to collection by department, transfer of proceeds, deductions, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-7 - Repealed.

History: Laws 1991, ch. 176, § 7; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-7 NMSA 1978, as enacted by Laws 1991, ch. 176, § 7, relating to interpretation of act, administration and enforcement of tax, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-8 - Repealed.

History: Laws 1991, ch. 176, § 8; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-8 NMSA 1978, as enacted by Laws 1991, ch. 176, § 8, relating to distribution, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-9 - Repealed.

History: Laws 1991, ch. 176, § 9; 1993, ch. 306, § 3; 1996, ch. 18, § 2; 1996 (1st S.S.), ch. 6, § 3; 1997, ch. 54, § 3; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-9 NMSA 1978, as enacted by Laws 1991, ch. 176, § 9, relating to local hospital revenue bonds, authority to issue, pledge of revenues, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-9.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-9.1 - Repealed.

History: 1978 Comp., § 7-20C-9.1, enacted by Laws 1993, ch. 306, § 4; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-9.1 NMSA 1978, as enacted by Laws 1993, ch. 306, § 4, relating to New Mexico finance authority; revenue bonds, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-10 - Repealed.

History: Laws 1991, ch. 176, § 10; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-10 NMSA 1978, as enacted by Laws 1991, ch. 176, § 10, relating to ordinance authorizing revenue bonds, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-11 - Repealed.

History: Laws 1991, ch. 176, § 11; 1994, ch. 4, § 1; 1996 (1st S.S.), ch. 6, § 4; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-11 NMSA 1978, as enacted by Laws 1991, ch. 176, § 11, relating to revenue bonds, terms, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-12 - Repealed.

History: Laws 1991, ch. 176, § 12; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-12 NMSA 1978, as enacted by Laws 1991, ch. 176, § 12, relating to local hospital revenue bonds not general county obligations, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-13 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-13 - Repealed.

History: Laws 1991, ch. 176, § 13; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-13 NMSA 1978, as enacted by Laws 1991, ch. 176, § 13, relating to revenue bonds; exemption from taxation, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-14 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-14 - Repealed.

History: Laws 1991, ch. 176, § 14; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-14 NMSA 1978, as enacted by Laws 1991, ch. 176, § 14, relating to use of proceeds of bond issue, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-15 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-15 - Repealed.

History: Laws 1991, ch. 176, § 15; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-15 NMSA 1978, as enacted by Laws 1991, ch. 176, § 15, relating to no notice or publication required, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-16 - Repealed.

History: Laws 1996, ch. 18, § 3; repealed by Laws 2019, ch. 274, § 16 ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-16 NMSA 1978, as enacted by Laws 1996, ch. 18, § 3, relating to revenue bonds, refunding authorization, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20C-17 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20C - Local Hospital Gross Receipts Tax (Repealed.)|Section 7-20C-17 - Repealed.

History: Laws 1996, ch. 18, § 4; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20C-17 NMSA 1978, as enacted by Laws 1996, ch. 18, § 4, relating to refunding bonds, escrow, detail, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20D-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20D - County Health Care Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20D-1 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-1 NMSA 1978, as enacted by Laws 1991, ch. 212, § 5, relating to the title of the County Health Care Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20D-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20D - County Health Care Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20D-2 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-2 NMSA 1978, as enacted by Laws 1991, ch. 212, § 6, relating to definitions of the County Health Care Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20D-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20D - County Health Care Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20D-3 - Recompiled.

ANNOTATIONSRecompilations. — Laws 1993, ch. 354, § 18 recompiled former 7-20D-3 NMSA 1978 as enacted by Laws 1991, ch. 212, § 7, as 7-20E-18 NMSA 1978, effective July 1, 1993.
NM Stat § 7-20D-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20D - County Health Care Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20D-4 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-4 NMSA 1978, as enacted by Laws 1991, ch. 212, § 8, requiring an ordinance to conform 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 § 7-20D-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20D - County Health Care Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20D-5 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-5 NMSA 1978, as enacted by Laws 1991, ch. 212, § 9, relating to specific exemptions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20D-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20D - County Health Care Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20D-6 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-6 NMSA 1978, as enacted by Laws 1991, ch. 212, § 10, relating to collection by department, distribution of proceeds, deductions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20D-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20D - County Health Care Gross Receipts Tax (Repealed, Recompiled.)|Section 7-20D-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 354, § 19E repealed 7-20D-7 NMSA 1978, as enacted by Laws 1991, ch. 212, § 11, 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 § 7-20E-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-1 - Short title.

Chapter 7, Article 20E NMSA 1978 may be cited as the "County Local Option Gross Receipts and Compensating Taxes Act". History: 1978 Comp., § 7-20E-1, enacted by Laws 1993, ch. 354, § 1; 2019, ch. 270, 51. ANNOTATIONSThe 2019 amendment, effective July 1, 2019, changed the name of the County Local Option Gross Receipts Taxes Act to the County 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.
NM Stat § 7-20E-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-2 - Definitions.

As used in the County Local Option Gross Receipts Taxes Act: A. "county" means, unless specifically defined otherwise in the County Local Option Gross Receipts Taxes Act, a county, including an H class county; B. "county area" means that portion of a county located outside the boundaries of any municipality, except that for H class counties, "county area" means the entire county; C. "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; D. "governing body" means the county commission of the county or the county council of an H class county; E. "person" means an individual or any other legal entity; and 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]. History: 1978 Comp., § 7-20E-2, enacted by Laws 1993, ch. 354, § 2; 1994, ch. 93, § 1; 1994, ch. 97, § 1. ANNOTATIONSThe 1994 amendment, effective July 1, 1994, added the language following "municipality" in Subsection B and added "or the county council of an H class county" in Subsection D. Laws 1994, ch. 93, § 1 enacted identical amendments to this section. The section was set out as amended by Laws 1994, ch. 97, § 1. See 12-1-8 NMSA 1978.