Chapter 7 — Chapter 7

1,736 sections in this chapter.

1,736 sectionsFiltered byCh 7

NMSA 1978, § 7-19D-6 Copy of ordinance to be submitted to department
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A certified copy of the ordinance imposing or repealing a tax authorized under the Municipal Local Option Gross Receipts Taxes Act or changing the tax rate imposed shall be mailed or delivered to the department within five days after the later of the date the ordinance is adopted…
NMSA 1978, § 7-19D-7 Collection by department
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The department shall collect each tax imposed pursuant to the provisions of the Municipal Local Option Gross Receipts and Compensating Taxes Act in the same manner and at the same time it collects the state gross receipts and compensating taxes. History: 1978 Comp., § 7-19D-7, en…
NMSA 1978, § 7-19D-8 Interpretation of act; administration and enforcement of
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act. A. The department shall interpret the provisions of the Municipal Local Option Gross Receipts Taxes Act. B. The department shall administer and enforce the collection of each tax authorized under the provisions of the Municipal Local Option Gross Receipts Taxes Act, and the …
NMSA 1978, § 7-19D-9 Municipal gross receipts tax; authority to impose rate
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A. The majority of the members of the governing body of any municipality may impose by ordinance an excise tax on the gross receipts of any person engaging in business in the municipality for the privilege of engaging in business in the municipality. A tax imposed pursuant to thi…
NMSA 1978, § 7-19D-9.1 Municipal compensating tax
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A. Beginning July 1, 2021, for the privilege of using tangible personal property in a municipality, there is imposed on the person using the property an excise tax at a rate equal to the combined gross receipts tax rates imposed and in effect pursuant to the Supplemental Municipa…
NMSA 1978, § 7-20-1 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19A repealed 7-20-1 NMSA 1978, as enacted by Laws 1983, ch. 213, § 28, relating to the short title of the County Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.co…
NMSA 1978, § 7-20-19 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19B repealed 7-20-19 NMSA 1978, as enacted by Laws 1987, ch. 45, § 1, relating to the title of the Special County Hospital Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOn…
NMSA 1978, § 7-20-2 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19A repealed 7-20-2 NMSA 1978, as enacted by Laws 1983, ch. 213, § 29, relating to the definitions of the County Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.co…
NMSA 1978, § 7-20-20 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19B repealed 7-20-20 NMSA 1978, as enacted by Laws 1987, ch. 45, § 2, relating to definitions of the Special County Hospital Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NM…
NMSA 1978, § 7-20-21 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 354, § 13 recompiled former 7-20-21 NMSA 1978, as enacted by Laws 1987, ch. 45, § 3, as 7-20E-13 NMSA 1978, effective July 1, 1993.
NMSA 1978, § 7-20-22 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19B repealed 7-20-22 NMSA 1978, as enacted by Laws 1987, ch. 45, § 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. Fo…
NMSA 1978, § 7-20-23 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19B repealed 7-20-23 NMSA 1978, as enacted by Laws 1987, ch. 45, § 5, specific exemptions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NMSA 1978, § 7-20-24 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19B repealed 7-20-24 NMSA 1978, as enacted by Laws 1987, ch. 45, § 6, relating to collection by department, transfer of proceeds, deductions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSour…
NMSA 1978, § 7-20-25 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19B repealed 7-20-25 NMSA 1978, as enacted by Laws 1987, ch. 45, § 7, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSo…
NMSA 1978, § 7-20-26 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 354, § 14 recompiled former 7-20-26 NMSA 1978, as enacted by Laws 1987, ch. 45, § 8, as 7-20E-14 NMSA 1978, effective July 1, 1993. ARTICLE 20A County Fire Protection Excise Tax (Repealed, Recompiled.)
NMSA 1978, § 7-20-3 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 354, § 9 recompiled former 7-20-3 NMSA 1978, as enacted by Laws 1983, ch. 213, § 30, as 7-20E-9 NMSA 1978, effective July 1, 1993.
NMSA 1978, § 7-20-3.1 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 354, § 12 recompiled former 7-20-3.1 NMSA 1978, as enacted by Laws 1989, ch. 239, § 1, as 7-20E-12 NMSA 1978, effective July 1, 1993.
NMSA 1978, § 7-20-4 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19A repealed 7-20-4 NMSA 1978, as enacted by Laws 1983, ch. 213, § 31, requiring an ordinance imposing a county gross receipts tax to conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the …
NMSA 1978, § 7-20-5 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 354, § 10 recompiled former 7-20-5 NMSA 1978, as enacted by Laws 1983, ch. 213, § 32, as 7-20E-10 NMSA 1978, effective July 1, 1993.
NMSA 1978, § 7-20-6 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19A repealed 7-20-6 NMSA 1978, as enacted by Laws 1983, ch. 213, § 33, relating to specific exemptions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NMSA 1978, § 7-20-7 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19A repealed 7-20-7 NMSA 1978, as enacted by Laws 1983, ch. 213, § 34, providing for collection by division, distribution of proceeds, deductions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOn…
NMSA 1978, § 7-20-8 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 354, § 11 recompiled former 7-20-8 NMSA 1978, as enacted by Laws 1983, ch. 213, § 35, as 7-20E-11 NMSA 1978, effective July 1, 1993.
NMSA 1978, § 7-20-9 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19A repealed 7-20-9 NMSA 1978, as enacted by Laws 1983, ch. 213, § 36, concerning interpretation of the County Gross Receipts Tax Act and administration and enforcement of the tax, effective July 1, 1993. For provisions of former secti…
NMSA 1978, § 7-20A-1 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-1 NMSA 1978, as enacted by Laws 1979, ch. 398, § 1, relating to the title of the County Fire Protection Excise Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.…
NMSA 1978, § 7-20A-2 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-2 NMSA 1978, as enacted by Laws 1979, ch. 398, § 2, relating to definitions of the County Fire Protection Excise Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSourc…
NMSA 1978, § 7-20A-3 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 354, § 15 recompiled former 7-20A-3 NMSA 1978, as enacted by Laws 1979, ch. 398, § 3, as 7-20E-15 NMSA 1978, effective July 1, 1993.
NMSA 1978, § 7-20A-4 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-4 NMSA 1978, as enacted by Laws 1979, ch. 398, § 4, requiring ordinances to conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the division, effective July 1, 1993. For p…
NMSA 1978, § 7-20A-5 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-5 NMSA 1978, as enacted by Laws 1979, ch. 398, §5, relating to specific exemptions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NMSA 1978, § 7-20A-6 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-6 NMSA 1978, as enacted by Laws 1979, ch. 398, §6, relating to collection by division, transfer of proceeds, deductions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource…
NMSA 1978, § 7-20A-7 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-7 NMSA 1978, as enacted by Laws 1979, ch. 398, §7, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSo…
NMSA 1978, § 7-20A-8 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 354, § 16 recompiled former 7-20A-8 NMSA 1978, as enacted by Laws 1978, ch. 398, § 8, as 7-20E-16 NMSA 1978, effective July 1, 1993.
NMSA 1978, § 7-20A-9 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19C repealed 7-20A-9 NMSA 1978, as enacted by Laws 1978, ch. 398, § 9, containing a budgetary limitation, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com. ARTICLE 20B County Environme…
NMSA 1978, § 7-20B-1 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-1 NMSA 1978, as enacted by Laws 1990, ch. 99, § 56, relating to the short title of the County Environmental Services Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA…
NMSA 1978, § 7-20B-2 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-2 NMSA 1978, as enacted by Laws 1990, ch. 99, § 57, relating to definitions of the County Environmental Services Gross Receipts Tax Act, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 197…
NMSA 1978, § 7-20B-3 Recompiled
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ANNOTATIONS Recompilations. — Laws 1993, ch. 354, § 17 recompiled former 7-20B-3 NMSA 1978, as enacted by Laws 1990, ch. 99, § 58, relating to authority to impose tax, as 7-20E-17 NMSA 1978, effective July 1, 1993.
NMSA 1978, § 7-20B-4 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-4 NMSA 1978, as enacted by Laws 1990, ch. 99, § 59, requiring an ordinance to conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department, effective July 1, 1993. F…
NMSA 1978, § 7-20B-5 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-5 NMSA 1978, as enacted by Laws 1990, ch. 99, §60, relating to collection by department, transfer of proceeds, deductions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSour…
NMSA 1978, § 7-20B-6 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-6 NMSA 1978, as enacted by Laws 1990, ch. 99, §61, relating to specific exemptions, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.
NMSA 1978, § 7-20B-7 Repealed
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ANNOTATIONS Repeals. — Laws 1993, ch. 354, § 19D repealed 7-20B-7 NMSA 1978, as enacted by Laws 1990, ch. 99, § 62, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneS…
NMSA 1978, § 7-20C-1 Repealed
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History: Laws 1991, ch. 176, § 1; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-20C-10 Repealed
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History: Laws 1991, ch. 176, § 10; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-20C-11 Repealed
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History: Laws 1991, ch. 176, § 11; 1994, ch. 4, § 1; 1996 (1st S.S.), ch. 6, § 4; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-20C-12 Repealed
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History: Laws 1991, ch. 176, § 12; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-20C-13 Repealed
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History: Laws 1991, ch. 176, § 13; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-20C-14 Repealed
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History: Laws 1991, ch. 176, § 14; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-20C-15 Repealed
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History: Laws 1991, ch. 176, § 15; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-20C-16 Repealed
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History: Laws 1996, ch. 18, § 3; repealed by Laws 2019, ch. 274, § 16
NMSA 1978, § 7-20C-17 Repealed
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History: Laws 1996, ch. 18, § 4; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-20C-2 Repealed
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History: Laws 1991, ch. 176, § 2; 1993, ch. 306, § 1; 1996, ch. 18, § 1; 1996 (1st S.S.), ch. 6, § 1; 1997, ch. 54, § 1; 1997, ch. 129, § 1; 2000, ch. 33, § 6; 2002, ch. 17, § 1; 2003, ch. 50, § 1; 2007, ch. 80, § 1; repealed by Laws 2019, ch. 274, § 16.
NMSA 1978, § 7-20C-3 Repealed
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History: Laws 1991, ch. 176, § 3; 1993, ch. 306, § 2; 1994, ch. 14, § 2; 1994, ch. 101, § 4; 1995, ch. 70, § 22; 1996 (1st S.S.), ch. 6, § 2; 1997, ch. 54, § 2; 2002, ch. 17, § 2; 2003, ch. 50, § 2; 2007, ch. 80, § 2; 2009, ch. 16, § 1; repealed by Laws 2019, ch. 274, § 16.