reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18 - Electrical Energy Tax (Repealed.) › Section 7-18-4 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1982, ch. 18, § 27, repealed 7-18-4 NMSA 1978, as enacted by Laws 1975, ch. 263, § 4, relating to measurement and recording of kilowatt hours of electricity, effective July 1, 1982.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18 - Electrical Energy Tax (Repealed.) › Section 7-18-5 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1982, ch. 18, § 27, repealed 7-18-5 NMSA 1978, as enacted by Laws 1975, ch. 263, § 5, relating to reports and remittances, effective July 1, 1982.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18 - Electrical Energy Tax (Repealed.) › Section 7-18-6 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1982, ch. 18, § 27, repealed 7-18-6 NMSA 1978, as enacted by Laws 1975, ch. 263, § 6, relating to relief from other taxes, effective July 1, 1982.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18A - Controlled Substance Tax (Repealed.) › Section 7-18A-1 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1995, ch. 101, § 1 repealed 7-18A-1 NMSA 1978, as enacted by Laws 1989, ch. 327, § 2, relating to the short title of the Controlled Substance Tax Act, effective July 1, 1995. For provisions of former sections,
see
the 1994 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18A - Controlled Substance Tax (Repealed.) › Section 7-18A-2 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1995, ch. 101, § 1 repealed 7-18A-2 NMSA 1978, as enacted by Laws 1989, ch. 327, § 3, relating to definitions of the Controlled Substance Tax Act, effective July 1, 1995. For provisions of former sections,
see
the 1994 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18A - Controlled Substance Tax (Repealed.) › Section 7-18A-3 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1995, ch. 101, § 1 repealed 7-18A-3 NMSA 1978, as enacted by Laws 1989, ch. 327, § 4, relating to imposition and rate of tax, denomination as "controlled substance tax", effective July 1, 1995. For provisions of former sections,
see
the 1994 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18A - Controlled Substance Tax (Repealed.) › Section 7-18A-4 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1995, ch. 101, § 1 repealed 7-18A-4 NMSA 1978, as enacted by Laws 1989, ch. 327, § 5, relating to exemption, controlled substance tax, effective July 1, 1995. For provisions of former sections,
see
the 1994 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18A - Controlled Substance Tax (Repealed.) › Section 7-18A-5 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1995, ch. 101, § 1 repealed 7-18A-5 NMSA 1978, as enacted by Laws 1989, ch. 327, § 6, relating to administration of the Controlled Substance Tax Act, effective July 1, 1995. For provisions of former sections,
see
the 1994 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18A - Controlled Substance Tax (Repealed.) › Section 7-18A-6 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 18A - Controlled Substance Tax (Repealed.) › Section 7-18A-7 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19 - Supplemental Municipal Gross Receipts Tax › Section 7-19-1 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19 - Supplemental Municipal Gross Receipts Tax › Section 7-19-2 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19 - Supplemental Municipal Gross Receipts Tax › Section 7-19-3 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19 - Supplemental Municipal Gross Receipts Tax › Section 7-19-4 - Recompiled.

ANNOTATIONS
Recompilations.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19 - Supplemental Municipal Gross Receipts Tax › Section 7-19-4.1 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19 - Supplemental Municipal Gross Receipts Tax › Section 7-19-5 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19 - Supplemental Municipal Gross Receipts Tax › Section 7-19-6 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19 - Supplemental Municipal Gross Receipts Tax › Section 7-19-7 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19 - Supplemental Municipal Gross Receipts Tax › Section 7-19-8 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19 - Supplemental Municipal Gross Receipts Tax › Section 7-19-9 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 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.
2023 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.
ANNOTATIONS
Compiler'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.
2023 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.
ANNOTATIONS
Emergency clauses.
— Laws 1979, ch. 397, § 10 contained an emergency clause and was approved April 6, 1979.
2023 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; or
B. 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.
ANNOTATIONS
The 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."
2023 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.
ANNOTATIONS
Compiler'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.
2023 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.
ANNOTATIONS
Emergency clauses.
— Laws 1979, ch. 397, § 10 contained an emergency clause and was approved April 6, 1979.
2023 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.
2023 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.
ANNOTATIONS
Compiler'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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19A - Special Municipal Gross Receipts Tax (Repealed.) › Section 7-19A-1 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19A - Special Municipal Gross Receipts Tax (Repealed.) › Section 7-19A-2 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19A - Special Municipal Gross Receipts Tax (Repealed.) › Section 7-19A-3 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19A - Special Municipal Gross Receipts Tax (Repealed.) › Section 7-19A-4 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19A - Special Municipal Gross Receipts Tax (Repealed.) › Section 7-19A-5 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19A - Special Municipal Gross Receipts Tax (Repealed.) › Section 7-19A-6 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19A - Special Municipal Gross Receipts Tax (Repealed.) › Section 7-19A-7 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.) › Section 7-19B-1 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.) › Section 7-19B-2 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.) › Section 7-19B-3 - Recompiled.

ANNOTATIONS
Recompilations.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.) › Section 7-19B-4 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.) › Section 7-19B-5 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.) › Section 7-19B-6 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.) › Section 7-19B-7 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.) › Section 7-19C-1 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.) › Section 7-19C-2 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.) › Section 7-19C-3 - Recompiled.

ANNOTATIONS
Recompilations.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.) › Section 7-19C-4 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.) › Section 7-19C-5 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.) › Section 7-19C-6 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.) › Section 7-19C-7 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 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.
ANNOTATIONS
The 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).
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 2 effective July 1, 1993.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 3 effective July 1, 1993.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 4 effective July 1, 1993.
2023 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; or
B. 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.
ANNOTATIONS
The 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".
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 6 effective July 1, 1993.
2023 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.
ANNOTATIONS
The 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.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 8 effective July 1, 1993.
2023 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.
ANNOTATIONS
Repeals.
— 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.
2023 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.
ANNOTATIONS
Repeals.
— 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
.
2023 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.
ANNOTATIONS
Repeals.
— 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
.
2023 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.
ANNOTATIONS
Repeals.
— 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.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 2007, ch. 148, § 3 made Laws 2007, ch. 148, § 1 effective July 1, 2007.
2023 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.
ANNOTATIONS
Repeals.
— 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
.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-1 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-2 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-3 - Recompiled.

ANNOTATIONS
Recompilations.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-3.1 - Recompiled.

ANNOTATIONS
Recompilations.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-4 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-5 - Recompiled.

ANNOTATIONS
Recompilations.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-6 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-7 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-8 - Recompiled.

ANNOTATIONS
Recompilations.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-9 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-10 to 7-20-18 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-19 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 20 - County Gross Receipts Tax (Repealed, Recompiled.) › Section 7-20-20 - Repealed.

ANNOTATIONS
Repeals.
— 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.