2015 New Mexico Statutes
Chapter 3 - Municipalities
Section 38 Licenses and Taxes
Section 3-38-17.3 Enforcement.
3-38-17.3. Enforcement.
A. An action to enforce the Lodgers' Tax Act [3-38-13 through 3-38-24 NMSA 1978] may be brought by:
(1) the attorney general or the district attorney in the county of jurisdiction; or
(2) a vendor who is collecting the proceeds of an occupancy tax in the county of jurisdiction.
B. A district court may issue a writ of mandamus or order an injunction or other appropriate remedy to enforce the provisions of the Lodgers' Tax Act.
C. The court shall award costs and reasonable attorneys' fees to the prevailing party in a court action to enforce the provisions of the Lodgers' Tax Act.
History: Laws 1996, ch. 58, 6.
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