NMSA 1978, § 7-19D-6 — Copy of ordinance to be submitted to department

A certified copy of the ordinance imposing or repealing a tax authorized under the
Municipal Local Option Gross Receipts Taxes Act or changing the tax rate imposed
shall be mailed or delivered to the department within five days after the later of the date
the ordinance is adopted or the date the results of any election held with respect to the
ordinance are certified to be in favor of the ordinance.