State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-19d

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Section 7-19D-13 - Repealed.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.

State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-19d

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Section 7-19D-13 - Repealed.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.

State Codes and Statutes