2021 New Mexico Statutes
Chapter 7 - Taxation
Article 17 - Liquor Excise Tax

Section 7-17-1 - Short title. - Chapter 7, Article 17 NMSA 1978 may be cited as...

Section 7-17-2 - Definitions. - As used in the Liquor Excise Tax Act: A. "alcoholic...

Section 7-17-3 - Repealed. - Repeals. — Laws 1982, ch. 111, § 2, repealed 7-17-3...

Section 7-17-4 - Repealed. - Repeals. — Laws 1984, ch. 85, § 12, repealed 7-17-4...

Section 7-17-5 - Imposition and rate of liquor excise tax. - A. There is imposed on a wholesaler who sells alcoholic...

Section 7-17-5.1 - Repealed. - Repeals. — Laws 1983, ch. 213, § 38, repealed 7-17-5.1...

Section 7-17-6 - Deduction; interstate sales; winegrower-to-winegrower transfers. - A. A wholesaler may deduct the liters of spirituous liquors,...

Section 7-17-7 - Repealed. - Repeals. — Laws 1984, ch. 85, § 12, repealed 7-17-7...

Section 7-17-8 - Repealed. - Repeals. — Laws 1984, ch. 85, § 12, repealed 7-17-8...

Section 7-17-9 - Exemption; certain sales to or by instrumentalities of armed forces. - Exempted from the tax imposed by Section 7-17-5 NMSA 1978...

Section 7-17-10 - Date payment due. - The tax imposed by the Liquor Excise Tax Act is...

Section 7-17-11 - Refund or credit of tax. - The department shall allow a claim for refund or credit...

Section 7-17-12 - Interpretation of act; administration and enforcement of tax. - A. The department shall interpret the provisions of the Liquor...