Repeals. — Laws 1984, ch. 85, § 12, repealed 7-17-4 NMSA 1978, as enacted by Laws 1966, ch. 49, § 4, and recompiled by Laws 1973, ch. 166, § 2, relating to presumption of taxability under the Liquor Control Act, effective July 1, 1984.
Structure 2021 New Mexico Statutes
Article 17 - Liquor Excise Tax
Section 7-17-5 - Imposition and rate of liquor excise tax.
Section 7-17-6 - Deduction; interstate sales; winegrower-to-winegrower transfers.
Section 7-17-9 - Exemption; certain sales to or by instrumentalities of armed forces.
Section 7-17-10 - Date payment due.
Section 7-17-11 - Refund or credit of tax.
Section 7-17-12 - Interpretation of act; administration and enforcement of tax.