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Home » US Law » 2021 New Mexico Statutes » Chapter 7 - Taxation » Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)

Section 7-19C-1 – Repealed.

ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-1 NMSA 1978, as enacted by Laws 1991, ch. 9, § 1, relating to the short title of the Municipal Infrastructure Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.

Section 7-19C-2 – Repealed.

ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-2 NMSA 1978, as enacted by Laws 1991, ch. 9, § 2, relating to definitions of the Municipal Infrastructure Gross Receipts Tax Act, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.

Section 7-19C-3 – Recompiled.

ANNOTATIONS Recompilations. — Laws 1993, ch. 346, § 11 recompiled former 7-19C-3 NMSA 1978, as amended by Laws 1992, ch. 98, § 2, relating to authority to impose tax, as 7-19D-11 NMSA 1978, effective July 1, 1993.

Section 7-19C-4 – Repealed.

ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-4 NMSA 1978, as enacted by Laws 1991, ch. 9, § 4, relating to ordinances conforming to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA […]

Section 7-19C-5 – Repealed.

ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-5 NMSA 1978, as enacted by Laws 1991, ch. 9, § 5, relating to specific exemptions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.

Section 7-19C-6 – Repealed.

ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-6 NMSA 1978, as enacted by Laws 1991, ch. 9, §6, relating to collection by department, distribution of proceeds, deductions, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.

Section 7-19C-7 – Repealed.

ANNOTATIONS Repeals. — Laws 1993, ch. 346, § 12C repealed 7-19C-7 NMSA 1978, as enacted by Laws 1991, ch. 9, § 7, relating to interpretation of act, administration and enforcement of tax, effective July 1, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.