2021 New Mexico Statutes
Chapter 7 - Taxation
Article 15 - Trip Tax

Section 7-15-1 - Recompiled. - Recompilations. — Laws 1988, ch. 73, § 24 recompiled former...

Section 7-15-1.1 - Short title. - Chapter 7, Article 15 NMSA 1978 may be cited as...

Section 7-15-2 - Repealed. - Repeals. — Laws 1988, ch. 73, § 56A, repealed 7-15-2...

Section 7-15-2.1 - Definitions. - As used in the Trip Tax Act: A. "combination gross...

Section 7-15-3 - Repealed. - Repeals. — Laws 1988, ch. 73, § 56A repealed 7-15-3...

Section 7-15-3.1 - Trip tax; computation. - A. For the purpose of providing funds for the construction,...

Section 7-15-3.2 - Exemption from tax. - Exempted from imposition of the trip tax is the use...

Section 7-15-4 - Interest; penalties. - A. If any trip tax is not paid when due,...

Section 7-15-5 - Distribution of proceeds. - The receipts from permit fees established pursuant to Subsection C...

Section 7-15-6 - Administration by department; authority of department. - A. The department has the authority and duty to administer...