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NEW MEXICO STATUTES AND CODES
Article 20E - County Local Option Gross Receipts Taxes, 7-20E-1 through 7-20E-27.
- Section 7-20E-1 - Short title.
- Section 7-20E-2 - Definitions.
- Section 7-20E-3 - Optional referendum selection; effective date of ordinance.
- Section 7-20E-4 - Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department.
- Section 7-20E-5 - Specific exemptions.
- Section 7-20E-6 - Copy of ordinance to be submitted to department.
- Section 7-20E-7 - Collection by department; transfer of proceeds; deductions.
- Section 7-20E-8 - Interpretation of act; administration and enforcement of act.
- Section 7-20E-9 - County gross receipts tax; authority to impose rate; indigent fund requirements.
- Section 7-20E-10 - County gross receipts tax; referendum requirements.
- Section 7-20E-11 - County gross receipts tax; use of proceeds from first one-eighth increment.
- Section 7-20E-12 - County emergency gross receipts tax; authority to impose in lieu of property tax.
- Section 7-20E-12.1 - County hospital emergency gross receipts tax; authority to impose; use of proceeds.
- Section 7-20E-13 - Special county hospital gross receipts tax; authority to impose; ordinance requirements.
- Section 7-20E-14 - Special county hospital gross receipts tax; use of proceeds.
- Section 7-20E-15 - County fire protection excise tax; authority to impose; ordinance requirements.
- Section 7-20E-16 - County fire protection excise tax; use of proceeds; budget limitation.
- Section 7-20E-17 - County environmental services gross receipts tax; authority to impose rate; use of funds.
- Section 7-20E-18 - County health care gross receipts tax; authority to impose rate.
- Section 7-20E-19 - County infrastructure gross receipts tax; authority to impose rate; use of funds; election.
- Section 7-20E-20 - County education gross receipts tax; authority to impose; rate; election; use of revenue.
- Section 7-20E-21 - County capital outlay gross receipts tax; purposes; referendum.
- Section 7-20E-22 - County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of r
- Section 7-20E-23 - County regional transit gross receipts tax; authority to impose; rate; election required.
- Section 7-20E-24 - Quality of life gross receipts tax; authority to impose; ordinance requirements; use of revenue; election.
- Section 7-20E-25 - County regional spaceport gross receipts tax; authority to impose; rate; election required.
- Section 7-20E-26 - Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue.
- Section 7-20E-27 - County business retention gross receipts tax; imposition; rate.
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