NMSA 1978, § 7-19-13 — 7-19-13

Ordinance shall conform to certain provisions of the Gross
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.