Chapter 7 — Chapter 7

1,736 sections in this chapter.

1,736 sectionsFiltered byCh 7

NMSA 1978, § 7-19-15 Collection by department; transfer of proceeds;
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deductions. A. The department shall collect the supplemental municipal gross receipts tax in the same manner and at the same time it collects the state gross receipts tax. B. The department shall withhold an administrative fee pursuant to Section 1 [7-1- 6.41 NMSA 1978] of this 1…
NMSA 1978, § 7-19-16 Interpretation of act; administration and enforcement of
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tax. A. The department shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act. B. The department shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 19…
NMSA 1978, § 7-19-17 Issuance of bonds; purposes
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A. If the ordinance imposing the supplemental municipal gross receipts tax is approved as provided in Subsection E of Section 7-19-12 NMSA 1978, the governing body of a municipality may issue bonds pursuant to the Supplemental Municipal Gross Receipts Tax Act in an amount not to …
NMSA 1978, § 7-19-17.1 Refunding bonds; authorization
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A. Any municipality may issue refunding bonds for the purpose of refinancing, paying and discharging all or any part of outstanding supplemental municipal gross receipts tax bonds of any one or more or all outstanding issues: (1) for the acceleration, deceleration or other modifi…
NMSA 1978, § 7-19-18 Supplemental municipal gross receipts tax; use of
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proceeds; restriction. A. The proceeds from the supplemental municipal gross receipts tax shall be deposited in a special improvement account of the municipality and shall be used only for: (1) the payment of the principal of, interest on, any prior redemption premiums due in con…
NMSA 1978, § 7-19-2 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-2 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 2, relating to definitions of the Municipal Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSour…
NMSA 1978, § 7-19-3 Repealed
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ANNOTATIONS Repeals. — Laws 1981, ch. 37, § 95, repealed 7-19-3 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 3, relating to the authority to impose a municipal gross receipts tax and establishing its initial rate, effective July 1, 1981.
NMSA 1978, § 7-19-4 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 346, § 9 recompiled former 7-19-4 NMSA 1978 as amended by Laws 1988, ch. 120, § 1, relating to authority to impose rate, as 7-19D-9 NMSA 1978, effective July 1, 1993.
NMSA 1978, § 7-19-4.1 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-4.1 NMSA 1978, as enacted by enacted by Laws 1979, ch. 155, § 2, relating to municipal gross receipts tax rate limit, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.co…
NMSA 1978, § 7-19-5 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-5 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 4, relating to specific exemptions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NMSA 1978, § 7-19-6 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-6 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 5, relating to ordinance must conform to certain provisions of the Gross Receipts and Compensating Tax Act, effective July 1, 1993. For provisions of former secti…
NMSA 1978, § 7-19-7 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-7 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 6, relating to procedure for adoption, and effective date, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NMSA 1978, § 7-19-8 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-8 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 7, relating to collection by revenue division, distribution of proceeds, deductions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA …
NMSA 1978, § 7-19-9 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12A repealed 7-19-9 NMSA 1978, as enacted by Laws 1975 (S.S.), ch. 16, § 8, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on …
NMSA 1978, § 7-19A-1 Repealed
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ANNOTATIONS Repeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-1 NMSA 1978, as enacted by Laws 1984, ch. 3, § 1, relating to the short title of the Special Municipal Gross Receipts Tax Act, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on N…
NMSA 1978, § 7-19A-2 Repealed
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ANNOTATIONS Repeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-2 NMSA 1978, as enacted by Laws 1984, ch. 3, § 2, relating to definitions, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on NMOneSource.com.
NMSA 1978, § 7-19A-3 Repealed
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ANNOTATIONS Repeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-3 NMSA 1978, as enacted by Laws 1984, ch. 3, § 3, relating to special municipal gross receipts tax, authority to impose, ordinance requirements, effective July 1, 1996. For provisions of the former section, see the 1…
NMSA 1978, § 7-19A-4 Repealed
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ANNOTATIONS Repeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-4 NMSA 1978, as enacted by Laws 1984, ch. 3, § 4, relating to ordinance conforming to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the division, effective July 1, 1996. For pr…
NMSA 1978, § 7-19A-5 Repealed
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ANNOTATIONS Repeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-5 NMSA 1978, as enacted by Laws 1984, ch. 3, § 5, relating to specific exemptions, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on NMOneSource.com.
NMSA 1978, § 7-19A-6 Repealed
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ANNOTATIONS Repeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-6 NMSA 1978, as enacted by Laws 1984, ch. 3, § 6, relating to collection by division, distribution of proceeds, deductions, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on NMOn…
NMSA 1978, § 7-19A-7 Repealed
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ANNOTATIONS Repeals. — Laws 1986, ch. 20, § 136E repealed 7-19A-7 NMSA 1978, as enacted by Laws 1984, ch. 3, § 7, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1996. For provisions of the former section, see the 1995 NMSA 1978 on NMOn…
NMSA 1978, § 7-19B-1 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-1 NMSA 1978, as enacted by Laws 1990, ch. 99, § 49, relating to short title of the Municipal Environmental Services Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA …
NMSA 1978, § 7-19B-2 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-2 NMSA 1978, as enacted by Laws 1990, ch. 99, § 50, relating to the definitions of the Municipal Environmental Services Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 …
NMSA 1978, § 7-19B-3 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 346, § 10 recompiled former 7-19B-3 NMSA 1978 as enacted by Laws 1990, ch. 99, § 51, relating to authority to impose tax, as 7-19D-10 NMSA 1978, effective July 1, 1993.
NMSA 1978, § 7-19B-4 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-4 NMSA 1978, as enacted by Laws 1990, ch. 99, § 52, relating to specific exemptions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NMSA 1978, § 7-19B-5 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-5 NMSA 1978, as enacted by Laws 1990, ch. 99, § 53, relating to ordinances conforming to certain provisions of the gross receipts and compensating tax act and requirements of the department, effective July 1, 1993. F…
NMSA 1978, § 7-19B-6 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-6 NMSA 1978, as enacted by Laws 1990, ch. 99, § 54, relating to collection by department, transfer of proceeds, deductions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSo…
NMSA 1978, § 7-19B-7 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12B repealed 7-19B-7 NMSA 1978, as enacted by Laws 1990, ch. 99, § 55, relating to interpretation of act, administration and enforcem ent of tax, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOn…
NMSA 1978, § 7-19C-1 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-1 NMSA 1978, as enacted by Laws 1991, ch. 9, § 1, relating to the short title of the Municipal Infrastructure Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 …
NMSA 1978, § 7-19C-2 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-2 NMSA 1978, as enacted by Laws 1991, ch. 9, § 2, relating to definitions of the Municipal Infrastructure Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on N…
NMSA 1978, § 7-19C-3 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 346, § 11 recompiled former 7-19C-3 NMSA 1978, as amended by Laws 1992, ch. 98, § 2, relating to authority to impose tax, as 7-19D-11 NMSA 1978, effective July 1, 1993.
NMSA 1978, § 7-19C-4 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-4 NMSA 1978, as enacted by Laws 1991, ch. 9, § 4, relating to ordinances conforming to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department, effective July 1, 1993. For…
NMSA 1978, § 7-19C-5 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-5 NMSA 1978, as enacted by Laws 1991, ch. 9, § 5, relating to specific exemptions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NMSA 1978, § 7-19C-6 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-6 NMSA 1978, as enacted by Laws 1991, ch. 9, §6, relating to collection by department, distribution of proceeds, deductions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneS…
NMSA 1978, § 7-19C-7 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-7 NMSA 1978, as enacted by Laws 1991, ch. 9, § 7, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSo…
NMSA 1978, § 7-19D-1 Short title
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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.
NMSA 1978, § 7-19D-10 Repealed
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History: Laws 1990, ch. 99, § 51; 1978 Comp., § 7-19B-3, amended and recompiled as 1978 Comp., § 7-19D-10 by Laws 1993, ch. 346, § 10; 2009, ch. 284, § 1; 2019, ch. 17, § 1; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-19D-11 Repealed
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History: Laws 1991, ch. 9, § 3; 1992, ch. 98, § 2; 1978 Comp., § 7-19C-3, amended and recompiled as 1978 Comp., § 7-19D-11 by Laws 1993, ch. 346, § 11; 1998, ch. 90, § 6; 2003, ch. 349, § 18; 2018, ch. 79, § 77; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-19D-12 Repealed
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History: Laws 2001, ch. 172, § 1; 2005, ch. 129, § 1; 2010, ch. 44, § 1; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-19D-13 Repealed
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History: Laws 2004, ch. 17, § 1; repealed by Laws 2007, ch. 199, § 2.
NMSA 1978, § 7-19D-14 Quality of life gross receipts tax; authority to impose;
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ordinance requirements; use of revenue; election. A. Prior to January 1, 2016, the majority of the members of the governing body of a municipality may enact an ordinance imposing an excise tax at a rate not to exceed one-fourth percent of the gross receipts of a person engaging i…
NMSA 1978, § 7-19D-15 Municipal regional spaceport gross receipts tax;
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authority to impose; rate; election required. A. A majority of the members of the governing body of a municipality that desires to become a member of a regional spaceport district pursuant to the Regional Spaceport District Act [5-16-1 to 5-16-13 NMSA 1978] shall impose by ordina…
NMSA 1978, § 7-19D-16 Municipal higher education facilities gross receipts tax
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A. The majority of the members of the governing body of an eligible municipality may impose by ordinance an excise tax at a rate not to exceed one-fourth of one percent of the gross receipts of a person engaging in business in the municipality for the privilege of engaging in bus…
NMSA 1978, § 7-19D-17 Federal water project gross receipts tax; authorization;
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use of revenue; referendum. A. A majority of the members of the governing body of a municipality may enact an ordinance imposing an excise tax on any person engaging in business in the municipality for the privilege of engaging in business. The rate of the tax shall not exceed on…
NMSA 1978, § 7-19D-18 Repealed
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History: Laws 2013, ch. 160, § 11; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-19D-19 Municipal flood recovery gross receipts tax
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A. The majority of the members of the governing body of a municipality may impose by ordinance an excise tax at a rate not to exceed three-eighths percent of the gross receipts of a person engaging in business in the municipality for the privilege of engaging in business. The tax…
NMSA 1978, § 7-19D-2 Definitions
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As used in the Municipal Local Option Gross Receipts Taxes Act: A. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary; B. "govern…
NMSA 1978, § 7-19D-3 Effective date of ordinance
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A. Except as provided in Subsection B of this section, an ordinance imposing, amending or repealing a tax or an increment of tax authorized by the Municipal Local Option Gross Receipts and Compensating Taxes Act shall be effective on the first July 1 after the expiration of at le…
NMSA 1978, § 7-19D-4 Ordinance shall conform to certain provisions of the Gross
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Receipts and Compensating Tax Act and requirements of the department. A. An ordinance imposing a tax under the provisions of the Municipal Local Option Gross Receipts Taxes Act shall adopt by reference the same definitions and the same provisions relating to exemptions and deduct…
NMSA 1978, § 7-19D-5 Specific exemptions
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No tax authorized by the provisions of the Municipal Local Option Gross Receipts and Compensating Taxes Act shall be imposed on the gross receipts arising from a business located outside the boundaries of a municipality on land owned by that municipality for which a state gross r…