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2021 New Mexico Statutes
Chapter 7 - Taxation
Article 24A - County and Municipal Gasoline Tax
Section 7-24A-7 - Ordinance must conform to certain provisions of the Gasoline Tax Act.
Universal Citation:
NM Stat § 7-24A-7 (2021)
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Any ordinance imposing a county, county-wide or municipal gasoline tax shall contain or adopt by reference the same definitions and the same provisions relating to deductions, refunds and credits as are contained in the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978].
History: 1978 Comp., § 7-24A-7, enacted by Laws 1978, ch. 182, § 7; 1990, ch. 88, § 7.
ANNOTATIONSThe 1990 amendment, effective May 16, 1990, inserted "county-wide" and "or adopt by reference".
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