Chapter 7, Article 19D NMSA 1978 may be cited as the "Municipal Local Option Gross Receipts and Compensating Taxes Act". History: 1978 Comp., § 7-19D-1, enacted by Laws 1993, ch. 346, § 1; 2019, ch. 270, § 47.
Short title
NMSA 1978, § 7-19D-1 — under Article 19D.
NMSA 1978, § 7-19D-1