N.M. Stat. Ann. § 7-19B-7
Repeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-7 NMSA 1978, as enacted by Laws 1990, ch. 99, § 55, relating to interpretation of act, administration and enforcem ent of tax, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.