NMSA 1978, § 7-1-6.36 — 7-1-6.36

Distribution; interstate telecommunications gross receipts
tax.
A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to each
municipality in an amount, subject to any increase or decrease made pursuant to
Section 7-1-6.15 NMSA 1978, equal to the product of the quotient of one and thirty-five
hundredths percent divided by the tax rate imposed by the Interstate
Telecommunications Gross Receipts Tax Act [Chapter 7, Article 9C NMSA 1978] times
the net receipts for the month attributable to the interstate telecommunications gross
receipts tax from business locations:

# A.

within that municipality;

# B.

on land owned by the state, commonly known as the "state fairgrounds", within
the exterior boundaries of that municipality;

# C.

outside the boundaries of any municipality on land owned by that municipality;
and

# D.

on an Indian reservation or pueblo grant in an area that is contiguous to that
municipality and in which the municipality performs services pursuant to a contract
between the municipality and the Indian tribe or Indian pueblo if:
(1) the contract describes an area in which the municipality is required to
perform services and requires the municipality to perform services that are substantially
the same as the services the municipality performs for itself; and
(2) the governing body of the municipality has submitted a copy of the
contract to the secretary.