{"data":{"id":"us-nm/21-2a-4","jurisdiction":"us-nm","citation":"21-2A-4","heading":"Application of act.","body":"The College District Tax Act applies to all educational institutions organized pursuant to the provisions of Chapter 21, Article 14 [13] NMSA 1978, the Community College Act, Chapter 21, Article 17 [16] NMSA 1978, the Technical and Vocational Institute Act [Chapter 21, Article 16 NMSA 1978] and the Off-Campus Instruction Act [21-14A-1 to 21-14A-10 NMSA 1978].","path":["Chapter 21 - State and Private Education Institutions","ARTICLE 2A College District Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18521/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"6c37b9f309e1d617a45d9a4cb404c05b9d6096e0e2a8dff5c56e2da29d2efa26","source_id":"us-nm","stale":false,"prev":"us-nm/21-2a-3","next":"us-nm/21-2a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}