The local government division of the department of finance and administration shall promulgate rules and regulations that require the governing body of any municipality or county imposing and collecting an occupancy tax pursuant to the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] to report to the division on a quarterly basis any expenditure of occupancy tax funds pursuant to Sections 3-38-15 and 3-38-21 NMSA 1978.
History: Laws 1996, ch. 58, ยง 11.
Structure New Mexico Statutes
Article 6 - Local Government Finances
Section 6-6-2 - Local government division; powers and duties.
Section 6-6-3 - Local public bodies; duties.
Section 6-6-4 - Local government division; research and survey; report to governor and legislature.
Section 6-6-4.1 - Local government division; additional duties; occupancy tax quarterly reports.
Section 6-6-5 - Record of approved budget.
Section 6-6-6 - Approved budgets; claims or warrants in excess of budget; liability.
Section 6-6-7 - [Limitation on county expenditures during year official's term expires; exceptions.]
Section 6-6-9 - [Limitation on municipal expenditures during year officials' terms expire.]
Section 6-6-10 - Violation of expense limit; penalty.
Section 6-6-11 - Yearly expenditures limited to income; Bateman Act.
Section 6-6-12 - Exemptions from Bateman Act.
Section 6-6-13 - Salaries to be prorated.
Section 6-6-15 - [Void indebtedness; payment from later collections; disposition of surplus.]
Section 6-6-16 - [Appealed claims; payment.]
Section 6-6-17 - [Current year same as fiscal year.]
Section 6-6-18 - Current year; disposition of funds.
Section 6-6-19 - Local government permanent fund.
Section 6-6-20 - Municipal post-employment life insurance benefits trust.