Municipal Local Option Gross Receipts and Compensating Taxes | Midpage

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New Mexico Statutes Annotated 1978

19D

Municipal Local Option Gross Receipts and Compensating Taxes

State of New Mexico

7-19D-1Short title 7-19D-2Definitions 7-19D-3Effective date of ordinance 7-19D-4Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department 7-19D-5Specific exemptions 7-19D-6Copy of ordinance to be submitted to department 7-19D-7Collection by department 7-19D-8Interpretation of act; administration and enforcement of act 7-19D-9Municipal gross receipts tax; authority to impose rate 7-19D-9.1Municipal compensating tax 7-19D-14Quality of life gross receipts tax; authority to impose; ordinance requirements; use of revenue; election 7-19D-15Municipal regional spaceport gross receipts tax; authority to impose; rate; election required 7-19D-16Municipal higher education facilities gross receipts tax 7-19D-17Federal water project gross receipts tax; authorization; use of revenue; referendum 7-19D-19Municipal flood recovery gross receipts tax