2011 New Mexico Statutes
Chapter 7: Taxation
Article 19D: Municipal Local Option Gross Receipts Taxes, 7-19D-1 through 7-19D-16
Section 7-19D-3: Effective date of ordinance.
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 [7-19D-1 NMSA 1978] 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.
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
