US lawNew MexicoStatutesChapter 7Article 19D7-19D-1N.M. Stat. § 7-19D-1§ 7-19D-1. Short titleYear: 2026Length: 20 wordsChapter 7, Article 19D NMSA 1978 may be cited as the “Municipal Local Option Gross Receipts and Compensating Taxes Act”.PreviousN.M. Stat. § 7-19D-1NextN.M. Stat. § 7-19D-2