reglab/housing_qa huggingface dataset:
NM Stat § 7-20E-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-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 County 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 county imposing a tax under the County Local Option Gross Receipts Taxes Act shall impose the tax by adopting the model ordinance with respect to the tax furnished to the county by the department. An ordinance that does not conform substantially to the model ordinance of the department is not valid. History: 1978 Comp., § 7-20E-4, enacted by Laws 1993, ch. 354, § 4. ANNOTATIONSEffective dates. — Laws 1993, ch. 354, § 20 made Laws 1993, ch. 354, § 4 effective July 1, 1993.
NM Stat § 7-20E-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-5 - Repealed.

History: 1978 Comp., § 7-20E-5, enacted by Laws 1993, ch. 354, § 5; 1994, ch. 101, § 6; repealed by Laws 2019, ch. 270, § 57. ANNOTATIONSRepeals. — Laws 2019, ch. 270, § 57 repealed 7-20E-5 NMSA 1978, as enacted by Laws 1993, ch. 354, § 5, relating to specific exemptions, effective July 1, 2021. For provisions of former section, see the 2020 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20E-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-6 - Copy of ordinance to be submitted to department.

A certified copy of any ordinance imposing or repealing a tax or an increment of a tax authorized under the County 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., § 7-20E-6, enacted by Laws 1993, ch. 354, § 6. ANNOTATIONSEffective dates. — Laws 1993, ch. 354, § 20 made Laws 1993, ch. 354, § 6 effective July 1, 1993.
NM Stat § 7-20E-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-8 - Interpretation of act; administration and enforcement of act.

A. The department shall interpret the provisions of the County Local Option Gross Receipts Taxes Act. B. The department shall administer and enforce the collection of each tax authorized under the provisions of the County 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., § 7-20E-8, enacted by Laws 1993, ch. 354, § 8. ANNOTATIONSEffective dates. — Laws 1993, ch. 354, § 20 made Laws 1993, ch. 354, § 8 effective July 1, 1993.
NM Stat § 7-20E-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-10 - Repealed.

History: Laws 1983, ch. 213, § 32; 1986, ch. 20, § 85; 1978 Comp., § 7-20-5, amended and recompiled as 1978 Comp., § 7-20E-10 by Laws 1993, ch. 354, § 10; 1994, ch. 101, § 7; 2004, ch. 110, § 3; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-10 NMSA 1978, as enacted by Laws 1983, ch. 213, § 32, relating to county gross receipts tax, referendum requirements, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20E-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-11 - Repealed.

History: Laws 1983, ch. 213, § 35; 1986, ch. 20, § 87; 1978 Comp., § 7-20-8, amended and recompiled as 1978 Comp., § 7-20E-11 by Laws 1993, ch. 354, § 11; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-11 NMSA 1978, as enacted by Laws 1983, ch. 213, § 35, relating to county gross receipts tax, use of proceeds from first one-eighth increment, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20E-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-12 - Repealed.

History: 1978 Comp., § 7-20-3.1, enacted by Laws 1989, ch. 239, § 1; 1978 Comp., § 7-20-3.1, amended and recompiled as 1978 Comp., § 7-20E-12 by Laws 1993, ch. 354, § 12; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-12 NMSA 1978, as enacted by Laws 1989, ch. 239, § 1, relating to county emergency gross receipts tax, authority to impose in lieu of property tax, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20E-14 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-14 - Special county hospital gross receipts tax; use of proceeds.

The funds provided through the special county hospital gross receipts tax shall be administered by the governing body of the county. In a county described in Paragraph (1) of Subsection C of Section 7-20E-13 NMSA 1978, the funds shall be disbursed by the county treasurer to a hospital within the county, subject to the approval by the governing body of a budget or plan for use of the funds submitted by that hospital's governing board. History: Laws 1987, ch. 45, § 8; 1978 Comp., § 7-20-26, amended and recompiled as 1978 Comp., § 7-20E-14 by Laws 1993, ch. 354, § 14; 2000, ch. 68, § 2. ANNOTATIONSThe 2000 amendment, effective March 6, 2000, divided the section into two sentences and added the internal reference at the beginning of the second sentence. The 1993 amendment, effective July 1, 1993, renumbered this section, rewrote the section heading which read "Distribution", and inserted "of the county" near the middle of the section.
NM Stat § 7-20E-15 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-15 - Repealed.

History: Laws 1979, ch. 398, § 3; 1983, ch. 222, § 2; 1993, ch. 302, § 1; 1978 Comp., § 7-20A-3, amended and recompiled as 1978 Comp., § 7-20E-15 by Laws 1993, ch. 354, § 15; 1994, ch. 101, § 9; 2004, ch. 110, § 4; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-15 NMSA 1978, as enacted by Laws 1979, ch. 398, § 3, relating to county fire protection excise 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 § 7-20E-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-16 - Repealed.

History: Laws 1979, ch. 398, § 8; 1983, ch. 222, § 3; 1978 Comp., § 7-20A-8, amended and recompiled as 1978 Comp., § 7-20E-16 by Laws 1993, ch. 354, § 16; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-16 NMSA 1978, as enacted by Laws 1979, ch. 398, § 8, relating to county fire protection excise tax, use of proceeds, budget limitation, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20E-17 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-17 - Repealed.

History: Laws 1990, ch. 99, § 58; 1978 Comp., § 7-20B-3, amended and recompiled as 1978 Comp., § 7-20E-17 by Laws 1993, ch. 354, § 17; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-17 NMSA 1978, as enacted by Laws 1990, ch. 99, § 58, relating to county environmental services gross receipts tax, authority to impose rate, use of funds, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20E-18 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-18 - County health care gross receipts tax; authority to impose rate.

A. The majority of the members of the governing body of any county may enact an ordinance imposing an excise tax at a rate of one-sixteenth percent of the gross receipts of any person engaging in business in the county for the privilege of engaging in business in the county. Any ordinance imposing an excise tax pursuant to this section shall not be subject to a referendum. The governing body of a county shall, at the time of enacting an ordinance imposing the tax, dedicate the revenue to the county-supported medicaid fund. This tax is to be referred to as the "county health care gross receipts tax". B. In addition to the imposition of the county health care gross receipts tax authorized by Subsection A of this section, the majority of the members of the governing body of a county having a population of more than five hundred thousand persons according to the most recent federal decennial census may enact an ordinance imposing an additional one-sixteenth percent increment of county health care gross receipts tax; provided that the imposition of the additional increment shall be for a period that ends no later than June 30, 2009. To continue an increment after June 30, 2009 or beyond any five-year period for which the increment has been imposed, the members of the governing body shall review the need for the increment and if the majority of the members vote in favor of continuing the increment imposed pursuant to this subsection, the increment shall be imposed for an additional period of five years. The governing body of the county shall, at the time of enacting an ordinance imposing the additional increment of county health care gross receipts tax, dedicate the revenue to the support of indigent patients. C. Any ordinance enacted pursuant to the provisions of Subsection A or B of this section shall include an effective date of either July 1 or January 1 in accordance with the provisions of the County Local Option Gross Receipts Taxes Act. History: Laws 1991, ch. 212, § 7; 1978 Comp., § 7-20D-3, amended and recompiled as 1978 Comp., § 7-20E-18 by Laws 1993, ch. 354, § 18; 2006, ch. 9, § 1.; 2009, ch. 61, § 1. ANNOTATIONSThe 2009 amendment, effective April 2, 2009, in Subsection B, added the second sentence to provide for the continuation of the tax increment after June 30, 2009. The 2006 amendment, effective July 1, 2006, moved former Subsection B to make it the last sentence of Subsection A; added a new Subsection B, which authorized the imposition, in counties having a population of more than 500,000 persons, of an additional one-sixteenth percent increment of county gross receipts tax for the support of indigent patients for a period that ended no later than June 30, 2009. The 1993 amendment, effective July 1, 1993, renumbered this section and rewrote it to the extent that a detailed comparison is impracticable.
NM Stat § 7-20E-19 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-19 - Repealed.

History: Laws 1998, ch. 90, § 7; 2003, ch. 349, § 19; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-19 NMSA 1978, as enacted by Laws 1998, ch. 90, § 7, relating to county infrastructure gross receipts tax, authority to impose rate, use of funds, election, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20E-21 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-21 - Repealed.

History: Laws 2001, ch. 172, § 2; 2005, ch. 129, § 2; 2010, ch. 44, § 2; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-21 NMSA 1978, as enacted by Laws 2001, ch. 172, § 2, relating to county 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 § 7-20E-24 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-24 - Repealed.

History: Laws 2005, ch. 212, § 1; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-24 NMSA 1978, as enacted by Laws 2005, ch. 212, § 1, relating to quality of life gross receipts tax, authority to impose, ordinance requirements, use of revenue, election, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20E-27 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-27 - Repealed.

History: Laws 2010, ch. 31, § 1; repealed by Laws 2019, ch 274, 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-27 NMSA 1978, as enacted by Laws 2010, ch. 31, § 1, relating to county business retention gross receipts tax, imposition, rate, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20E-28 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-28 - Repealed.

History: Laws 2013, ch. 160, § 12; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20E-28 NMSA 1978, as enacted by Laws 2013, ch. 160, § 12, relating to county hold harmless gross receipts tax, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20E-29 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20E - County Local Option Gross Receipts and Compensating Taxes|Section 7-20E-29 - Electric generating facility economic district gross receipts tax; authority to impose; rate; use of revenue.

A. A majority of the members of the governing body of a county within which a county electric generating facility economic district is located and a bordering county within twenty miles of a qualifying electric generating facility may enact an ordinance imposing an excise tax of up to one-fourth percent of the gross receipts of any person engaging in business in the county or county area for the privilege of engaging in business in the county or county area. The tax authorized by this section may be referred to as the "county electric generating facility economic district gross receipts tax".B. An ordinance imposing a county electric generating facility economic district gross receipts tax shall impose the tax in any number of increments of one-thousandth percent; provided that the aggregate amount of increments shall not exceed one-fourth percent.C. The governing body, at the time of enacting an ordinance imposing a county electric generating facility economic district gross receipts tax, shall dedicate the revenue only for the payment of the interest on and principal of revenue bonds issued pursuant to the Electric Generating Facility Economic District Act [71-10-1 to 71-10-11 NMSA 1978]. Revenue from a county electric generating facility economic district gross receipts tax shall not be used for any other purpose.History: Laws 2020, ch. 78, § 12.ANNOTATIONSEmergency clause. — Laws 2020, ch. 78, § 13 contained an emergency clause and was approved March 9, 2020.
NM Stat § 7-20F-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-1 - Repealed.

History: Laws 1993, ch. 303, § 1; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-1 NMSA 1978, as enacted by Laws 1993, ch. 303, § 1, relating to short title, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20F-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-2 - Repealed.

History: Laws 1993, ch. 303, § 2; 1998, ch. 65, § 2; 2004, ch. 110, § 6; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-2 NMSA 1978, as enacted by Laws 1993, ch. 303, § 2, relating to definitions, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20F-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-3 - Repealed.

History: Laws 1993, ch. 303, § 3; 1994, ch. 101, § 10; 1998, ch. 65, § 3; 2004, ch. 110, § 7; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-3 NMSA 1978, as enacted by Laws 1993, ch. 303, § 3, relating to county correctional facility gross receipts tax, authority to impose, rate, ordinance requirements, referendum, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20F-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-4 - Repealed.

History: Laws 1993, ch. 303, § 4; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-4 NMSA 1978, as enacted by Laws 1993, ch. 303, § 4, relating to ordinance shall conform 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 § 7-20F-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-5 - Repealed.

History: Laws 1993, ch. 303, § 5; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-5 NMSA 1978, as enacted by Laws 1993, ch. 303, § 5, 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 § 7-20F-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-6 - Repealed.

History: Laws 1993, ch. 303, § 6; 1994, ch. 101, § 11; 2019, ch. 270, § 57; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-6 NMSA 1978, as enacted by Laws 1993, ch. 303, § 6, 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 7-20F-6 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 § 7-20F-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-7 - Repealed.

History: Laws 1993, ch. 303, § 7; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-7 NMSA 1978, as enacted by Laws 1993, ch. 303, § 7, relating to revenue bonds, authority to issue, ordinance authorizing issue, pledge of revenue, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20F-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-8 - Repealed.

History: Laws 1993, ch. 303, § 8; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-8 NMSA 1978, as enacted by Laws 1993, ch. 303, § 8, relating to revenue bonds, execution, nonrepealable, issuance time limitation, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20F-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-9 - Repealed.

History: Laws 1993, ch. 303, § 9; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-9 NMSA 1978, as enacted by Laws 1993, ch. 303, § 9, relating to revenue bonds, purpose of issue, use of proceeds, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20F-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-10 - Repealed.

History: Laws 1993, ch. 303, § 10; 2006, ch. 66, § 1; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-10 NMSA 1978, as enacted by Laws 1993, ch. 303, § 10, relating to revenue bonds, terms, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-20F-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-11 - Repealed.

History: Laws 1993, ch. 303, § 11; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-11 NMSA 1978, as enacted by Laws 1993, ch. 303, § 11, 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 § 7-20F-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)|Section 7-20F-12 - Repealed.

History: Laws 1993, ch. 303, § 12; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-20F-12 NMSA 1978, as enacted by Laws 1993, ch. 303, § 12, 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 § 7-21-1 to 7-21-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 21 - County Sales Tax (Repealed.)|Section 7-21-1 to 7-21-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1986, ch. 20, § 136A repealed 7-21-1 through 7-21-7, relating to the county sales tax, effective July 1, 1986.
NM Stat § 7-22-1 to 7-22-14 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 22 - Occupational Licenses (Repealed.)|Section 7-22-1 to 7-22-14 - Repealed.

ANNOTATIONSRepeals. — Laws 1979, ch. 161, § 1, repealed 7-22-1 to 7-22-14 NMSA 1978, relating to occupational licenses, effective June 30, 1979.