Short title

NMSA 1978, § 7-9-1 — under Article 9.

NMSA 1978, § 7-9-1

Chapter 7, Article 9 NMSA 1978 may be cited as the "Gross Receipts and Compensating Tax Act". History: 1953 Comp., § 72-16A-1, enacted by Laws 1966, ch. 47, § 1; 1979, ch. 90, § 1.