New Mexico Statutes

N.M. Stat. § 72-17-1 (2026)

Short title

✓ current as of May 2026

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Chapter 72, Article 17 NMSA 1978 may be cited as the "Las Cruces Arroyo Flood Control Act".

History: 1953 Comp., § 75-38-1, enacted by Laws 1967, ch. 156, § 1; 2018, ch. 79, § 110.

ANNOTATIONS

Cross references. — For flood control generally, see Chapter 4, Article 50 NMSA 1978.

The 2018 amendment, effective July 1, 2018, changed "This act" to "Chapter 72, Article 17 NMSA 1978".

Am. Jur. 2d, A.L.R. and C.J.S. references. — 50 Am. Jur. 2d Levees and Flood Control §§ 1, 2.

Notes of Decisions

Cited in 4 cases, 1957–1970 · leading case: Union Cnty. Feedlot, Inc. v. Vigil, 448 P.2d 485 (N.M. Ct. App. 1968).

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Union Cnty. Feedlot, Inc. v. Vigil, 448 P.2d 485 (N.M. Ct. App. 1968). · cites it 6× “95 § 1 (repealed 1966) [hereinafter cited as § 72-17-1, N.M.S.A. 1953]. The Tax Administration Act applies to the Compensating Tax Act of 1939, [see § 72-13-14(5), N.”

McKee v. Bureau of Revenue, 315 P.2d 832 (N.M. 1957). · cites it 3× “lly made to the United States and that the State of New Mexico lacked jurisdiction to assess and collect the use or compensating tax on sales made to appellant, outside of the State of New Mexico, for the use and benefit of the United States of America on construction work done…”

Edmunds v. Bureau of Revenue, 330 P.2d 131 (N.M. 1958). “” This is the New Mexico Compensating-Tax Act of 1939, the purpose of which was declared by the legislature to be, in § 72-17-1, N.M.S.A.1953: “ * * * to protect, so far as is practicable the merchants, dealers and manufacturers of New Mexico who operate under the excise tax…”

Rust Tractor Co. v. Bureau of Revenue, 475 P.2d 779 (N.M. Ct. App. 1970). “It would appear to us that if personal property is sold in New Mexico by a New Mexico dealer to a New Mexico buyer who rents the property to others, the sale by the New Mexico dealer would be subject to the gross receipts tax although rentals received by the New Mexico buyer…”

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