2021 New Mexico Statutes
Chapter 7 - Taxation
Article 24 - Municipal and County Gross Receipts Tax on Liquor

Section 7-24-1 - License tax imposed by municipalities. - Municipalities within or composing local option districts may, by duly...

Section 7-24-2 - License tax imposed by boards of county commissioners. - The boards of county commissioners of counties composing local option...

Section 7-24-3 - [Payment of municipal or county tax required; closing establishment.] - This act shall not be construed as permitting any retailer,...

Section 7-24-4 - [License tax period; revocation or suspension of license; effect.] - The license tax period contemplated by Sections 1102 and 1103...

Section 7-24-5 - [Assignment and transfer of license; effect.] - In case of the assignment and transfer of any license...

Section 7-24-6 - Repealed. - Repeals. — Laws 1979, ch. 201, § 6, repealed 7-24-6...

Section 7-24-7 - Repealed. - Repeals. — Laws 1979, ch. 201, § 6, repealed 7-24-7...

Section 7-24-8 - Short title. - Sections 7-24-8 through 7-24-16 NMSA 1978 may be cited as...

Section 7-24-9 - Definitions. - As used in the Local Liquor Excise Tax Act [7-24-8...

Section 7-24-10 - Authorization to impose local liquor excise tax; rate; use of proceeds; election required. - A. The majority of the members elected to the governing...

Section 7-24-10.1 - Use of tax proceeds; local liquor excise tax committee; joint powers agreement; community participation. - A. Prior to an election on the question of imposing...

Section 7-24-11 - Date payment due. - The tax imposed by the Local Liquor Excise Tax Act...

Section 7-24-12 - Exemption. - Exempted from the local liquor excise tax is the purchase...

Section 7-24-13 - Exemption; purchases for resale. - Exempted from any local liquor excise tax are purchases for...

Section 7-24-14 - Refund or credit of tax. - An ordinance imposing a local liquor excise tax shall provide...

Section 7-24-15 - Administrative charge. - The department may deduct an amount not to exceed five...

Section 7-24-16 - Interpretation of act; administration and enforcement of the tax. - A. The department shall interpret the provisions of the Local...