{"data":{"id":"us-nm/7-19d-5","jurisdiction":"us-nm","citation":"7-19D-5","heading":"Specific exemptions.","body":"No tax authorized by the provisions of the Municipal Local Option Gross Receipts and Compensating Taxes Act 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 state gross receipts tax distribution is made pursuant to Section 7-1-6.4 NMSA 1978.","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":"a080a375abdcac2a214940a7b3e80137a2915a9762ccff4c6ff1e2201e047053","source_id":"us-nm","stale":false,"prev":"us-nm/7-19d-4","next":"us-nm/7-19d-6"},"notice":"GroundRules: Original legal text. Not legal advice."}