Licenses and Taxes | Midpage

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New Mexico Statutes Annotated 1978

38

Licenses and Taxes

State of New Mexico

3-38-1Licensing; business activities 3-38-2Denial or revocation of license; hearing 3-38-3Authorization for business registration fee 3-38-4Business licensing; business registration; application to do business; issuance of license or registration; proration of license fee; renewal of registration; staggered periods for business registration 3-38-5Collection; enforcement 3-38-6Lien for license; priority; payment from proceeds of judicial sale; certificate of liens 3-38-13Short title 3-38-14Definitions 3-38-15Authorization of tax; limitations on use of proceeds 3-38-16Exemptions 3-38-17Collection of taxes 3-38-17.1Audit of vendors 3-38-17.2Financial reporting 3-38-17.3Enforcement 3-38-18Collection of delinquencies 3-38-18.1Lien for occupancy tax; payment; certificate of liens 3-38-19Penalties 3-38-20Ordinance requirements 3-38-21Eligible uses of tax proceeds 3-38-21.1Contracting for services 3-38-22Advisory boards created; duties 3-38-23Revenue bonds 3-38-24Refunding bonds 3-38-25Maintaining revenue dedication