New Mexico Article 38 — Licenses and Taxes, 3-38-1 through 3-38-24.
- Section 3-38-1 — Licensing; business activities.
- Section 3-38-2 — Denial or revocation of license; hearing.
- Section 3-38-3 — Authorization for business registration fee.
- Section 3-38-4 — Business licensing; business registration; application to do business; issuance of license or registration; proration of license fee; renewal of registration; staggered periods for business registration.
- Section 3-38-5 — Collection; enforcement.
- Section 3-38-6 — Lien for license; priority; payment from proceeds of judicial sale; certificate of liens.
- Section 3-38-7 to 3-38-10 — Repealed.
- Section 3-38-11 — Recompiled.
- Section 3-38-12 — Repealed.
- Section 3-38-13 — Short title.
- Section 3-38-14 — Definitions.
- Section 3-38-15 — Authorization of tax; limitations on use of proceeds.
- Section 3-38-16 — Exemptions.
- Section 3-38-17 — Collection of taxes.
- Section 3-38-17.1 — Audit of vendors.
- Section 3-38-17.2 — Financial reporting.
- Section 3-38-17.3 — Enforcement.
- Section 3-38-18 — Collection of delinquencies.
- Section 3-38-18.1 — Lien for occupancy tax; payment; certificate of liens.
- Section 3-38-19 — Penalties.
- Section 3-38-20 — Ordinance requirements.
- Section 3-38-21 — Eligible uses of tax proceeds.
- Section 3-38-21.1 — Contracting for services.
- Section 3-38-22 — Advisory boards created; duties.
- Section 3-38-23 — Revenue bonds.
- Section 3-38-24 — Refunding bonds.