{"data":{"id":"us-nm/7-19-14","jurisdiction":"us-nm","citation":"7-19-14","heading":"Specific exemptions.","body":"No supplemental municipal gross receipts tax shall be imposed on the gross receipts arising from a business located outside the boundaries of a municipality on land owned by that municipality for which a gross receipts tax distribution is made pursuant to Section 7-1-6.4 NMSA 1978.","path":["Chapter 7 - Taxation","ARTICLE 19 Supplemental Municipal Gross Receipts Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"c9b32cfc963ed2d78b02997268729106c0afd0b2f277645296bed67214de24cb","source_id":"us-nm","stale":false,"prev":"us-nm/7-19-13","next":"us-nm/7-19-15"},"notice":"GroundRules: Original legal text. Not legal advice."}