2013 New Mexico Statutes
Chapter 7 - Taxation
Article 20F - County Correctional Facility Gross Receipts Tax
Section 7-20F-5 - Collection by department; transfer of proceeds; deductions. (1993)

A.   The department shall collect the county correctional facility gross receipts tax in the same manner and at the same time it collects the state gross receipts tax.   

B.   The department shall remit to each county for which it is collecting a county correctional facility gross receipts tax the amount of the tax collected, less any disbursement for tax credits, refunds and the payment of interest applicable to the county correctional facility gross receipts tax. Transfer of the tax to a county shall be made within the month following the month in which the tax is collected.