Supplemental Municipal Gross Receipts Tax | Midpage

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New Mexico Statutes Annotated 1978

19

Supplemental Municipal Gross Receipts Tax

State of New Mexico

7-19-10Short title 7-19-11Definitions 7-19-12Authorization to impose supplemental municipal gross receipts tax; authorization for issuance of supplemental municipal gross receipts bonds; election required 7-19-13Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department 7-19-14Specific exemptions 7-19-15Collection by department; transfer of proceeds; deductions 7-19-16Interpretation of act; administration and enforcement of tax 7-19-17Issuance of bonds; purposes 7-19-17.1Refunding bonds; authorization 7-19-18Supplemental municipal gross receipts tax; use of proceeds; restriction