US lawNew MexicoStatutesChapter 7Article 19D7-19D-1N.M. Stat. § 7-19D-1Short title.Last amended: 2019Year: 2026Length: 20 wordsOfficial source Chapter 7, Article 19D NMSA 1978 may be cited as the "Municipal Local Option Gross Receipts and Compensating Taxes Act".NextN.M. Stat. § 7-19D-2