2021 New Mexico Statutes
Article 15 - Trip Tax
Section 7-15-1.1 - Short title.

Chapter 7, Article 15 NMSA 1978 may be cited as the "Trip Tax Act".
History: 1978 Comp., § 7-15-1.1, enacted by Laws 1988, ch. 73, § 22.

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Structure 2021 New Mexico Statutes

2021 New Mexico Statutes

Chapter 7 - Taxation

Article 15 - Trip Tax

Section 7-15-1 - Recompiled.

Section 7-15-1.1 - Short title.

Section 7-15-2 - Repealed.

Section 7-15-2.1 - Definitions.

Section 7-15-3 - Repealed.

Section 7-15-3.1 - Trip tax; computation.

Section 7-15-3.2 - Exemption from tax.

Section 7-15-4 - Interest; penalties.

Section 7-15-5 - Distribution of proceeds.

Section 7-15-6 - Administration by department; authority of department.