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us-nm/statute/chapter-7/article-20E — County Local Option Gross Receipts and Compensating Taxes · Axiom
Axiom
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New Mexico
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Statutes
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Chapter 7
County Local Option Gross Receipts and Compensating Taxes
32 sections
7-20E-1
Short title.
7-20E-2
Definitions.
7-20E-3
Optional referendum selection; effective date of ordinance.
7-20E-4
Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.
7-20E-5
Repealed.
7-20E-6
Copy of ordinance to be submitted to department.
7-20E-7
Collection by department.
7-20E-8
Interpretation of act; administration and enforcement of act.
7-20E-9
County gross receipts tax; authority to impose rate; county health care assistance fund requirements.
7-20E-9.1
County compensating tax.
7-20E-10
Repealed.
7-20E-11
Repealed.
7-20E-12
Repealed.
7-20E-12.1
County hospital emergency gross receipts tax; authority to impose; use of proceeds.
7-20E-12.2
County hospital gross receipts tax; authority to impose; rate; election; use of revenue.
7-20E-13
Special county hospital gross receipts tax; authority to impose; ordinance requirements.
7-20E-14
Special county hospital gross receipts tax; use of proceeds.
7-20E-15
Repealed.
7-20E-16
Repealed.
7-20E-17
Repealed.
7-20E-18
County health care gross receipts tax; authority to impose rate.
7-20E-19
Repealed.
7-20E-20
County education gross receipts tax; authority to impose; rate; election; use of revenue.
7-20E-21
Repealed.
7-20E-22
County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election.
7-20E-23
County regional transit gross receipts tax; authority to impose; rate; election required.
7-20E-24
Repealed.
7-20E-25
County regional spaceport gross receipts tax; authority to impose; rate; election required.
7-20E-26
Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue.
7-20E-27
Repealed.
7-20E-28
Repealed.
7-20E-29
Electric generating facility economic district gross receipts tax; authority to impose; rate; use of revenue.
