Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-nm/statute/chapter-7/article-19D — Municipal Local Option Gross Receipts and Compensating Taxes · Axiom
Axiom
/
New Mexico
/
Statutes
/
Chapter 7
Municipal Local Option Gross Receipts and Compensating Taxes
20 sections
7-19D-1
Short title.
7-19D-2
Definitions.
7-19D-3
Effective date of ordinance.
7-19D-4
Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.
7-19D-5
Specific exemptions.
7-19D-6
Copy of ordinance to be submitted to department.
7-19D-7
Collection by department.
7-19D-8
Interpretation of act; administration and enforcement of act.
7-19D-9
Municipal gross receipts tax; authority to impose rate.
7-19D-9.1
Municipal compensating tax.
7-19D-10
Repealed.
7-19D-11
Repealed.
7-19D-12
Repealed.
7-19D-13
Repealed.
7-19D-14
Quality of life gross receipts tax; authority to impose; ordinance requirements; use of revenue; election.
7-19D-15
Municipal regional spaceport gross receipts tax; authority to impose; rate; election required.
7-19D-16
Municipal higher education facilities gross receipts tax.
7-19D-17
Federal water project gross receipts tax; authorization; use of revenue; referendum.
7-19D-18
Repealed.
7-19D-19
Municipal flood recovery gross receipts tax.