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of
the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 24: Municipal and County Gross Receipts Tax on Liquor, 7-24-1 through 7-24-16
Section 7-24-4: License tax period; revocation or suspension of license; effect.
Universal Citation:
NM Stat § 7-24-4 (1996 through 1st Sess 50th Legis)
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on the American Association of Law Libraries Universal Citation Guide and is not
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7-24-4. [License tax period; revocation or suspension of license; effect.]
The license tax period contemplated by Sections 1102 and 1103 shall begin July first of each year and end June thirtieth of the following year, and such tax may not be prorated except in the manner and for the periods set out in Section 704 as applicable to state licenses; and the revocation or suspension of any retail, dispensary or club license shall not entitle the licensee to the refund of any portion of any municipal or county license tax which such licensee has paid or relieve such licensee of the obligation for the payment of any deferred installment thereof.
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