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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.
Universal Citation:
NM Stat § 7-19D-1 (2018)
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7-19D-1. Short title.
Chapter 7, Article 19D NMSA 1978 may be cited as the "Municipal Local Option Gross Receipts Taxes Act".
History: 1978 Comp., § 7-19D-1, enacted by Laws 1993, ch. 346, § 1.
Effective dates. — Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 1 effective July 1, 1993.
Law reviews. — For article, "New Mexico Taxes: Taking Another Look," see 32 N.M.L. Rev. 351 (2002).
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