{"data":{"id":"us-nm/7-19d-1","jurisdiction":"us-nm","citation":"7-19D-1","heading":"Short title.","body":"Chapter 7, Article 19D NMSA 1978 may be cited as the \"Municipal Local Option Gross Receipts and Compensating Taxes Act\".","path":["Chapter 7 - Taxation","ARTICLE 19D Municipal Local Option Gross Receipts and Compensating Taxes"],"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":"c990b453d3b0b526d607b24340efe4da3dae8a5f2a53a5fea7404bb9a47af76a","source_id":"us-nm","stale":false,"prev":"us-nm/7-19c-7","next":"us-nm/7-19d-2"},"notice":"GroundRules: Original legal text. Not legal advice."}