New Mexico Statutes
§ 7-19-13 — Ordinance shall conform to certain provisions of the Gross
Receipts and Compensating Tax Act and requirements of the department.
A.Any ordinance imposing a supplemental municipal gross receipts tax shall adopt by reference the same definitions and the same provisions relating to exemptions and deductions as are contained in the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] then in effect and as it may be amended from time to time.
B.The governing body of any municipality imposing or increasing the supplemental municipal gross receipts tax shall adopt the language of the model ordinance furnished to the municipality by the department for the portion of the ordinance relating to the tax.
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New Mexico § 7-19-13 (Ordinance shall conform to certain provisions of the Gross) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Laws 1979, ch. 397, § 4; 2025, ch. 130, § 103.
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversals