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New Mexico Statutes Annotated 1978
Chapter 7
24
Municipal and County Gross Receipts Tax on Liquor
State of New Mexico
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7-24-1
License tax imposed by municipalities
7-24-2
License tax imposed by boards of county commissioners
7-24-3
[Payment of municipal or county tax required; closing establishment.]
7-24-4
[License tax period; revocation or suspension of license; effect.]
7-24-5
[Assignment and transfer of license; effect.]
7-24-6
Repealed
Repealed
7-24-7
Repealed
Repealed
7-24-8
Short title
7-24-9
Definitions
7-24-10
Authorization to impose local liquor excise tax; rate; use of proceeds; election required
7-24-10.1
Use of tax proceeds; local liquor excise tax committee; joint powers agreement; community participation
7-24-11
Date payment due
7-24-12
Exemption
7-24-13
Exemption; purchases for resale
7-24-14
Refund or credit of tax
7-24-15
Administrative charge
7-24-16
Interpretation of act; administration and enforcement of the tax