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2018 New Mexico Statutes
Chapter 7 - Taxation
Article 24 - Municipal and County Gross Receipts Tax on Liquor
- Section 7-24-1 - License tax imposed by municipalities.
- Section 7-24-2 - License tax imposed by boards of county commissioners.
- Section 7-24-3 - Payment of municipal or county tax required; closing establishment.]
- Section 7-24-4 - License tax period; revocation or suspension of license; effect.]
- Section 7-24-5 - Assignment and transfer of license; effect.]
- Section 7-24-6 - Repealed.
- Section 7-24-7 - Repealed.
- Section 7-24-8 - Short title.
- Section 7-24-9 - Definitions.
- Section 7-24-10 - Authorization to impose local liquor excise tax; rate; use of proceeds; election required.
- Section 7-24-10.1 - Use of tax proceeds; local liquor excise tax committee; joint powers agreement; community participation.
- Section 7-24-11 - Date payment due.
- Section 7-24-12 - Exemption.
- Section 7-24-13 - Exemption; purchases for resale.
- Section 7-24-14 - Refund or credit of tax.
- Section 7-24-15 - Administrative charge.
- Section 7-24-16 - Interpretation of act; administration and enforcement of the tax.
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