N.M. Stat. § 21-2A-4
Current through 2024, ch. 69
The College District Tax Act applies to all educational institutions organized pursuant to the provisions of Chapter 21, Article 14 [13] NMSA 1978, the Community College Act, Chapter 21, Article 17 [16] NMSA 1978, the Technical and Vocational Institute Act [Chapter 21, Article 16 NMSA 1978] and the Off-Campus Instruction Act [21-14A-1 to 21-14A-10 NMSA 1978].
NMS § 21-2A-4