There is a newer version of the New Mexico Statutes
2015 New Mexico Statutes
Chapter 7 - Taxation
Section 20E County Local Option Gross Receipts Taxes
- Section 7-20E-1 Short title.
- Section 7-20E-2 Definitions.
- Section 7-20E-3 Optional referendum selection; effective date of ordinance.
- Section 7-20E-4 Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.
- Section 7-20E-5 Specific exemptions.
- Section 7-20E-6 Copy of ordinance to be submitted to department.
- Section 7-20E-7 Collection by department; transfer of proceeds; deductions.
- Section 7-20E-8 Interpretation of act; administration and enforcement of act.
- Section 7-20E-9 County gross receipts tax; authority to impose rate; county health care assistance fund requirements.
- Section 7-20E-10 County gross receipts tax; referendum requirements.
- Section 7-20E-11 County gross receipts tax; use of proceeds from first one-eighth increment.
- Section 7-20E-12 County emergency gross receipts tax; authority to impose in lieu of property tax.
- Section 7-20E-12.1 County hospital emergency gross receipts tax; authority to impose; use of proceeds.
- Section 7-20E-13 Special county hospital gross receipts tax; authority to impose; ordinance requirements.
- Section 7-20E-14 Special county hospital gross receipts tax; use of proceeds.
- Section 7-20E-15 County fire protection excise tax; authority to impose; ordinance requirements.
- Section 7-20E-16 County fire protection excise tax; use of proceeds; budget limitation.
- Section 7-20E-17 County environmental services gross receipts tax; authority to impose rate; use of funds.
- Section 7-20E-18 County health care gross receipts tax; authority to impose rate.
- Section 7-20E-19 County infrastructure gross receipts tax; authority to impose rate; use of funds; election.
- Section 7-20E-20 County education gross receipts tax; authority to impose; rate; election; use of revenue.
- Section 7-20E-21 County capital outlay gross receipts tax; purposes; referendum.
- Section 7-20E-22 County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election.
- Section 7-20E-23 County regional transit gross receipts tax; authority to impose; rate; election required.
- Section 7-20E-24 Quality of life gross receipts tax; authority to impose; ordinance requirements; use of revenue; election.
- Section 7-20E-25 County regional spaceport gross receipts tax; authority to impose; rate; election required.
- Section 7-20E-26 Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue.
- Section 7-20E-27 County business retention gross receipts tax; imposition; rate.
- Section 7-20E-28 County hold harmless gross receipts tax.
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