Short title.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. County Local Option Gross Receipts and Compensating Taxes
  5. Short title.

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Chapter 7, Article 20E NMSA 1978 may be cited as the "County Local Option Gross Receipts and Compensating Taxes Act".

History: 1978 Comp., § 7-20E-1, enacted by Laws 1993, ch. 354, § 1; 2019, ch. 270, 51.

ANNOTATIONS

The 2019 amendment, effective July 1, 2019, changed the name of the County Local Option Gross Receipts Taxes Act to the County Local Option Gross Receipts and Compensating Taxes Act; after "Receipts", added "and Compensating".

Temporary provisions. — Laws 2019, ch. 270, § 54, provided that references in law to the County Local Option Gross Receipts Taxes Act shall be deemed to be references to the County Local Option Gross Receipts and Compensating Taxes Act, and references in law to the Municipal Local Option Gross Receipts Taxes Act shall be deemed to be references to the Municipal Local Option Gross Receipts and Compensating Taxes Act.


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