N.M. Stat. § 21-2A-4
§ 21-2A-4. Application of act
Year: 2026Length: 48 words
The College District Tax Act applies to all educational institutions organized pursuant to the provisions of Chapter 21, Article 13 NMSA 1978 , the Community College Act, 1 Chapter 21, Article 16 NMSA 1978 , the Technical and Vocational Institute Act 2 and the Off-Campus Instruction Act. 3