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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-20E-2

Definitions

Official textnmonesource.comlast amended

As used in the County Local Option Gross Receipts Taxes Act [County Local Option
Gross Receipts and Compensating Taxes Act]:

# A.

"county" means, unless specifically defined otherwise in the County Local Option
Gross Receipts Taxes Act, a county, including an H class county;

# B.

"county area" means that portion of a county located outside the boundaries of any municipality, except that for H class counties, "county area" means the entire county;

# C.

"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;

# D.

"governing body" means the county commission of the county or the county council of an H class county;

# E.

"person" means an individual or any other legal entity; and

# F.

"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., § 7-20E-2, enacted by Laws 1993, ch. 354, § 2; 1994, ch. 93, § 1; 1994, ch. 97, § 1.

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

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In this article (32 sections)
  1. 7-20E-1 · Short title
  2. 7-20E-2 · Definitions
  3. 7-20E-3 · Optional referendum selection; effective date of ordinance
  4. 7-20E-4 · 7-20E-4
  5. 7-20E-5 · Repealed
  6. 7-20E-6 · Copy of ordinance to be submitted to department
  7. 7-20E-7 · Collection by department
  8. 7-20E-8 · 7-20E-8
  9. 7-20E-9 · 7-20E-9
  10. 7-20E-9.1 · County compensating tax
  11. 7-20E-10 · Repealed
  12. 7-20E-11 · Repealed
  13. 7-20E-12 · Repealed
  14. 7-20E-12.1 · 7-20E-12.1
  15. 7-20E-12.2 · 7-20E-12.2
  16. 7-20E-13 · 7-20E-13
  17. 7-20E-14 · 7-20E-14
  18. 7-20E-15 · Repealed
  19. 7-20E-16 · Repealed
  20. 7-20E-17 · Repealed
  21. 7-20E-18 · 7-20E-18
  22. 7-20E-19 · Repealed
  23. 7-20E-20 · 7-20E-20
  24. 7-20E-21 · Repealed
  25. 7-20E-22 · 7-20E-22
  26. 7-20E-23 · 7-20E-23
  27. 7-20E-24 · Repealed
  28. 7-20E-25 · 7-20E-25
  29. 7-20E-26 · 7-20E-26
  30. 7-20E-27 · Repealed
  31. 7-20E-28 · Repealed
  32. 7-20E-29 · 7-20E-29
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