§ 7-20E-1 Short title
§ 7-20E-2 Definitions
§ 7-20E-3 Optional referendum selection; effective date of ordinance
§ 7-20E-4 Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department
§ 7-20E-6 Copy of ordinance to be submitted to department
§ 7-20E-7 Collection by department
§ 7-20E-8 Interpretation of act; administration and enforcement of act
§ 7-20E-9 County gross receipts tax; authority to impose rate;
§ 7-20E-9.1 County compensating tax
§ 7-20E-12.1 County hospital emergency gross receipts tax;
§ 7-20E-12.2 County hospital gross receipts tax; authority to impose; rate; election; use of revenue
§ 7-20E-13 Special county hospital gross receipts tax; authority to impose; ordinance requirements
§ 7-20E-14 Special county hospital gross receipts tax; use of proceeds
§ 7-20E-18 County health care gross receipts tax; authority to impose rate
§ 7-20E-20 County education gross receipts tax; authority to impose;
§ 7-20E-22 County emergency communications and emergency medical and behavioral health services tax; authority to impose countywide or only in the county area; ordinance requirements; use of revenue; election
§ 7-20E-23 County regional transit gross receipts tax; authority to impose; rate; election required
§ 7-20E-25 County regional spaceport gross receipts tax; authority to impose; rate; election required
§ 7-20E-26 Water and sanitation gross receipts tax; authority to impose; rate; election; use of revenue
§ 7-20E-29 Electric generating facility economic district gross receipts tax; authority to impose; rate; use of revenue
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Terms Used In New Mexico Statutes > Chapter 7 > Article 20E - County Local Option Gross Receipts and

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Personal property: All property that is not real property.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.