[HISTORY: Adopted by the Board of County Commissioners of
Otero County as indicated in article histories. Amendments noted where
applicable.]
GENERAL REFERENCES
Health Care Assistance Fund — See Ch.
140.
STATE LAW REFERENCES
Gross Receipts and Compensating Tax Act — See
NMSA 1978, § 7-9-1 et seq.
Municipal gross receipts tax — See NMSA 1978,
§ 7-19D-9.
County Local Option Gross Receipts Taxes Act — See
NMSA 1978, § 7-20E-1 et seq.
County fire protection excise tax — See NMSA
1978, §§ 7-20E-15 and 7-20E-16.
County environmental services gross receipts tax — See
NMSA 1978, § 7-20E-17.
County health care gross receipts tax — See
NMSA, § 7-20E-18.
County Correctional Facility Gross Receipts Tax Act — See
NMSA 1978, § 7-20F-1 et seq.