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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-19-14

Specific exemptions

Official textnmonesource.comlast amended

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.

Amendment history

Laws 1979, ch. 397, § 5; 1983, ch. 211, § 33; 1994, ch. 101, § 1; 2019, ch. 270, § 46; 2025, ch. 130, § 104.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (20 sections)
  1. 7-19-1 · Repealed
  2. 7-19-2 · Repealed
  3. 7-19-3 · Repealed
  4. 7-19-4 · Recompiled
  5. 7-19-4.1 · Repealed
  6. 7-19-5 · Repealed
  7. 7-19-6 · Repealed
  8. 7-19-7 · Repealed
  9. 7-19-8 · Repealed
  10. 7-19-9 · Repealed
  11. 7-19-10 · Short title
  12. 7-19-11 · Definitions
  13. 7-19-12 · 7-19-12
  14. 7-19-13 · 7-19-13
  15. 7-19-14 · Specific exemptions
  16. 7-19-15 · 7-19-15
  17. 7-19-16 · 7-19-16
  18. 7-19-17 · Issuance of bonds; purposes
  19. 7-19-17.1 · Refunding bonds; authorization
  20. 7-19-18 · 7-19-18
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