New Mexico § 7-19-13 Ordinance shall conform to certain provisions of the Gross

New Mexico Statutes

§ 7-19-13 — Ordinance shall conform to certain provisions of the Gross

New Mexico § 7-19-13

Ch. 7Taxation

Art. 19Supplemental Municipal Gross Receipts Tax

This text of New Mexico § 7-19-13 (Ordinance shall conform to certain provisions of the Gross) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-19-13 (2026).

Text

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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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.