A certified copy of any ordinance imposing or repealing a tax or an increment of a tax authorized under the County Local Option Gross Receipts Taxes Act or changing the tax rate imposed shall be mailed or delivered to the department within five days after the later of the date the ordinance is adopted or the date the results of any election held with respect to the ordinance are certified to be in favor of the ordinance. History: 1978 Comp., § 7-20E-6, enacted by Laws 1993, ch. 354, § 6. ANNOTATIONSEffective dates. — Laws 1993, ch. 354, § 20 made Laws 1993, ch. 354, § 6 effective July 1, 1993.
New Mexico Legal Code