Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 19D - Municipal Local Option Gross Receipts Taxes, 7-19D-1 through 7-19D-16. > Section 7-19D-1 - Short title.

Section 7-19D-1 - Short title.

7-19D-1. Short title.

Chapter 7, Article 19D NMSA 1978 may be cited as the "Municipal Local Option Gross Receipts Taxes Act".