NMSA 1978, § 7-20E-4 — 7-20E-4

Ordinance shall conform to certain provisions of the Gross
Receipts and Compensating Tax Act and requirements of the
department.

# A.

An ordinance imposing a tax under the provisions of the County Local Option
Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating
Taxes Act] 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 county imposing a tax under the County Local Option
Gross Receipts Taxes Act shall impose the tax by adopting the model ordinance with
respect to the tax furnished to the county by the department. An ordinance that does not
conform substantially to the model ordinance of the department is not valid.