Chapter 7, Article 20E NMSA 1978 may be cited as the "County Local Option Gross Receipts and Compensating Taxes Act". History: 1978 Comp., § 7-20E-1, enacted by Laws 1993, ch. 354, § 1; 2019, ch. 270, § 51.
Short title
NMSA 1978, § 7-20E-1 — under Article 20E.
NMSA 1978, § 7-20E-1