Section 21-2A-4 - Application of act.

21-2A-4. Application of act.

The College District Tax Act [21-2A-1 NMSA 1978] applies to all educational institutions organized pursuant to the provisions of Chapter 21, Article 14 NMSA 1978, the Community College Act, Chapter 21, Article 17 NMSA 1978, the Technical and Vocational Institute Act [21-16-1 NMSA 1978] and the Off-Campus Instruction Act [21-14A-1 NMSA 1978].