2023 New Mexico Statutes
Chapter 7 - Taxation
Article 24 - Municipal and County Gross Receipts Tax on Liquor
Section 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.
History: Laws 1939, ch. 236, § 1106; 1941 Comp., § 61-405; 1953 Comp., § 46-4-5.
ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes. — The reference to "Sections 1102 and 1103" in this section may be intended as references to Sections 1103 and 1104 of Laws 1939, ch. 236, compiled as 7-24-1 and 7-24-2 NMSA 1978; Section 1102, compiled as 60-6-1 NMSA 1978, was repealed by Laws 1981, ch. 39, § 128.
Section 704, compiled as 60-7-22 NMSA 1978, was repealed by Laws 1981, ch. 39, § 128.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 48 C.J.S. Intoxicating Liquors § 193.
