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2013 New Mexico Statutes
Chapter 7 - Taxation
Article 20C - Local Hospital Gross Receipts Tax
Section 7-20C-4 - Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department. (1991)


NM Stat § 7-20C-4 (2013) What's This?

7-20C-4. Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department. (1991) 
A.   Any ordinance imposing the local hospital 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 [7-9-1 NMSA 1978] then in effect and as it may be amended from time to time.   
B.   The governing body of any county imposing the tax shall adopt the model ordinances furnished to the county by the department.   
  History: Laws 1991, ch. 176, § 4. 

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