2019 New Mexico Statutes
Chapter 7 - Taxation
Article 9 - Gross Receipts and Compensating Tax
Section 7-9-110 - Deleted.
History: Laws 2007, ch. 172, § 12.
ANNOTATIONSCompiler's notes. — Laws 2008, ch. 11, § 1, amended Laws 2007, ch. 172, § 29, to provide that if the requirements of Subsection A of Laws 2007, ch. 172, § 29 were not fulfilled, the effective date of this section would be July 1, 2010, provided that prior to January 1, 2010, the economic development department certify to the taxation and revenue department that construction of a railroad locomotive refueling facility project in Do a Ana county had commenced, including the land acquisition, acquisition of all necessary permits and commencement of actual construction. On February 16, 2010, the New Mexico compilation commission received a letter from the economic development department dated February 12, 2010, notifying the compilation commission that while Union Pacific had made the land acquisition, construction of a railroad locomotive refueling facility project in Do a Ana county had not commenced as required by Laws 2007, ch. 172, § 29. Therefore, Section 7-9-110 NMSA 1978 failed to become effective and was deleted by the compiler. For provisions of former section, see the 2010 NMSA 1978 on NMOneSource.com.
