N.M. Stat. § 7-9-1 : — TAXATIONGROSS RECEIPTS AND COMPENSATING TAX —9-1 - Short title

Chapter 7, Article 9 NMSA 1978 may be cited as the "Gross Receipts and Compensating Tax Act".

NMS § 7-9-1

1953 Comp., § 72-16A-1, enacted by Laws 1966, ch. 47, § 1; 1979, ch. 90, § 1.