NMSA 1978, § 7-24A-11 — 7-24A-11

Municipal gasoline tax; procedure for adoption of
ordinance; election.

# A.

The ordinance imposing a municipal gasoline tax shall not go into effect until
after an election is held and a simple majority of the qualified electors of the municipality
voting on the question votes in favor of imposing the municipal gasoline tax. The
governing body of the municipality shall provide for an election on the question of
imposing the municipal gasoline tax within sixty days after the day the ordinance is
adopted. Such question may be submitted to the electors and voted upon as a separate
question at any regular or special election or at any special election called for that
purpose by the governing body. The election upon the question shall be called, held,
conducted and canvassed in substantially the same manner as provided by law for
special elections as provided in the Local Election Act [Chapter 1, Article 22 NMSA
1978]. If the question of imposing a municipal gasoline tax fails, the governing body
shall not again propose a municipal gasoline tax ordinance for a period of one year after
the election.

# B.

After passage of a municipal gasoline tax ordinance, the governing body of the
municipality shall submit a certified copy of the ordinance to the taxation and revenue
department.