{"data":{"id":"us-nm/7-20e-7","jurisdiction":"us-nm","citation":"7-20E-7","heading":"Collection by department.","body":"The department shall collect each tax imposed pursuant to the provisions of the County Local Option Gross Receipts and Compensating Taxes Act in the same manner and at the same time it collects the state gross receipts and compensating taxes.","path":["Chapter 7 - Taxation","ARTICLE 20E County 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":"6d0d4d27aeafb1ed53ab6c014db53e8b7167a4940bf08e7c86a4628b7ef4fe2b","source_id":"us-nm","stale":false,"prev":"us-nm/7-20e-6","next":"us-nm/7-20e-8"},"notice":"GroundRules: Original legal text. Not legal advice."}