NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-19D-2
Definitions
As used in the Municipal Local Option Gross Receipts Taxes Act:
# A.
"department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;
# B.
"governing body" means the city council or city commission of a city, the board of trustees of a town or village and the board of county commissioners of H-class counties;
# C.
"municipality" means any incorporated city, town or village, whether incorporated under general act, special act or special charter, and an H-class county;
# D.
"person" means an individual or any other legal entity; and
# E.
"state gross receipts tax" means the gross receipts tax imposed under the Gross
Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978].
Amendment history
1978 Comp., § 7-19D-2, enacted by Laws 1993, ch. 346, § 2.
Source: official source (NMSA chapter on nmonesource.com)
In this article (20 sections)
- 7-19D-1 · Short title
- 7-19D-2 · Definitions
- 7-19D-3 · Effective date of ordinance
- 7-19D-4 · 7-19D-4
- 7-19D-5 · Specific exemptions
- 7-19D-6 · Copy of ordinance to be submitted to department
- 7-19D-7 · Collection by department
- 7-19D-8 · 7-19D-8
- 7-19D-9 · Municipal gross receipts tax; authority to impose rate
- 7-19D-9.1 · Municipal compensating tax
- 7-19D-10 · Repealed
- 7-19D-11 · Repealed
- 7-19D-12 · Repealed
- 7-19D-13 · Repealed
- 7-19D-14 · 7-19D-14
- 7-19D-15 · 7-19D-15
- 7-19D-16 · Municipal higher education facilities gross receipts tax
- 7-19D-17 · 7-19D-17
- 7-19D-18 · Repealed
- 7-19D-19 · Municipal flood recovery gross receipts tax