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2018 New Mexico Statutes
Chapter 7 - Taxation
Article 24 - Municipal and County Gross Receipts Tax on Liquor
Section 7-24-12 - Exemption.
Universal Citation: NM Stat § 7-24-12 (2018)
7-24-12. Exemption.
Exempted from the local liquor excise tax is the purchase of alcoholic beverages by any instrumentality of the armed forces of the United States engaged in resale activities.
History: Laws 1989, ch. 326, § 5.
Effective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.
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