New Mexico Statutes

§ 7-19D-7 — Collection by department

New Mexico § 7-19D-7
JurisdictionNew Mexico
Ch. 7Taxation
Art. 19DMunicipal Local Option Gross Receipts and

This text of New Mexico § 7-19D-7 (Collection by department) 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. § 7-19D-7 (2026).

Text

The department shall collect each tax imposed pursuant to the provisions of the Municipal Local Option Gross Receipts and Compensating Taxes Act in the same manner and at the same time it collects the state gross receipts and compensating taxes.

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Legislative History

1978 Comp., § 7-19D-7, enacted by Laws 1993, ch. 346, § 7; 1997, ch. 125, §

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Bluebook (online)
New Mexico § 7-19D-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-19D-7.