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2018 New Mexico Statutes
Chapter 7 - Taxation
Article 19D - Municipal Local Option Gross Receipts Taxes
- Section 7-19D-1 - Short title.
- Section 7-19D-2 - Definitions.
- Section 7-19D-3 - Effective date of ordinance.
- Section 7-19D-4 - Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.
- Section 7-19D-5 - Specific exemptions.
- Section 7-19D-6 - Copy of ordinance to be submitted to department.
- Section 7-19D-7 - Collection by department; transfer of proceeds; deductions.
- Section 7-19D-8 - Interpretation of act; administration and enforcement of act.
- Section 7-19D-9 - Municipal gross receipts tax; authority to impose rate.
- Section 7-19D-10 - Municipal environmental services gross receipts tax; authority to impose; ordinance requirements.
- Section 7-19D-11 - Municipal infrastructure gross receipts tax; authority by municipality to impose; ordinance requirements; election.
- Section 7-19D-12 - Municipal capital outlay gross receipts tax; purposes; referendum.
- Section 7-19D-13 - Repealed.
- Section 7-19D-14 - Quality of life gross receipts tax; authority to impose; ordinance requirements; use of revenue; election.
- Section 7-19D-15 - Municipal regional spaceport gross receipts tax; authority to impose; rate; election required.
- Section 7-19D-16 - Municipal higher education facilities gross receipts tax.
- Section 7-19D-17 - Federal water project gross receipts tax; authorization; use of revenue; referendum.
- Section 7-19D-18 - Municipal hold harmless gross receipts tax.
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