Chapter 7, Article 10 NMSA 1978 may be cited as the "Gross Receipts Tax Registration Act". History: 1953 Comp., § 72-16A-30, enacted by Laws 1970, ch. 26, § 1; 1995, ch. 70, § 7.
Short title
NMSA 1978, § 7-10-1 — under Article 10.
NMSA 1978, § 7-10-1