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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-20E-4

7-20E-4

Official textnmonesource.comlast amended

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.

Amendment history

1978 Comp., § 7-20E-4, enacted by Laws 1993, ch. 354, § 4.

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  5. 7-20E-5 · Repealed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  11. 7-20E-10 · Repealed
  12. 7-20E-11 · Repealed
  13. 7-20E-12 · Repealed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  18. 7-20E-15 · Repealed
  19. 7-20E-16 · Repealed
  20. 7-20E-17 · Repealed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  22. 7-20E-19 · Repealed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  24. 7-20E-21 · Repealed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  27. 7-20E-24 · Repealed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  30. 7-20E-27 · Repealed
  31. 7-20E-28 · Repealed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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