Repeals. — Laws 1981, ch. 37, § 95, repealed 3-38-7 to 3-38-10 NMSA 1978, relating to the determination of gross receipts of businesses for the purpose of determining the business license fee or occupation tax assessment, confidentiality of information about taxpayers relating to the gross receipts of any business, the keeping of accurate records of the gross receipts of the business, and the absence of exemption on execution of property for the collection of any business license fee or occupation tax, effective July 1, 1981. For present provisions, see 3-38-1 to 3-38-6 and 7-1-8 NMSA 1978.
Structure New Mexico Statutes
Article 38 - Licenses and Taxes
Section 3-38-1 - Licensing; business activities.
Section 3-38-2 - Denial or revocation of license; hearing.
Section 3-38-3 - Authorization for business registration fee.
Section 3-38-5 - Collection; enforcement.
Section 3-38-7 to 3-38-10 - Repealed.
Section 3-38-13 - Short title.
Section 3-38-14 - Definitions.
Section 3-38-15 - Authorization of tax; limitations on use of proceeds.
Section 3-38-17 - Collection of taxes.
Section 3-38-17.1 - Audit of vendors.
Section 3-38-17.2 - Financial reporting.
Section 3-38-17.3 - Enforcement.
Section 3-38-18 - Collection of delinquencies.
Section 3-38-18.1 - Lien for occupancy tax; payment; certificate of liens.
Section 3-38-20 - Ordinance requirements.
Section 3-38-21 - Eligible uses of tax proceeds.
Section 3-38-21.1 - Contracting for services.
Section 3-38-22 - Advisory boards created; duties.
Section 3-38-23 - Revenue bonds.