New Mexico Statutes
§ 7-19-14 — Specific exemptions
No supplemental municipal gross receipts tax shall be imposed on the gross receipts arising from a business located outside the boundaries of a municipality on land owned by that municipality for which a gross receipts tax distribution is made pursuant to Section 7-1-6.4 NMSA 1978.
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Legislative History
Laws 1979, ch. 397, § 5; 1983, ch. 211, § 33; 1994, ch. 101, § 1; 2019, ch.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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