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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-20E-7

Collection by department

Official textnmonesource.comlast amended

The department shall collect each tax imposed pursuant to the provisions of the
County Local Option Gross Receipts and Compensating Taxes Act in the same manner and at the same time it collects the state gross receipts and compensating taxes.

Amendment history

1978 Comp., § 7-20E-7, enacted by Laws 1993, ch. 354, § 7; 1997, ch. 125, § 9; 2008, ch. 51, § 2; 2014, ch. 79, § 2; 2019, ch. 270, § 52.

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  5. 7-20E-5 · Repealed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  11. 7-20E-10 · Repealed
  12. 7-20E-11 · Repealed
  13. 7-20E-12 · Repealed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  18. 7-20E-15 · Repealed
  19. 7-20E-16 · Repealed
  20. 7-20E-17 · Repealed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  22. 7-20E-19 · Repealed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  24. 7-20E-21 · Repealed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  27. 7-20E-24 · Repealed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  30. 7-20E-27 · Repealed
  31. 7-20E-28 · Repealed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