Chapter 7, Article 17 NMSA 1978 may be cited as the "Liquor Excise Tax Act".
History: 1953 Comp., § 46-7-15, enacted by Laws 1966, ch. 49, § 1; recompiled as 1953 Comp., § 72-32-1, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 1.
Cross references. — For duty of successor in business, see 7-1-61 NMSA 1978 et seq.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Intoxicating Liquors §§ 203 to 219.
48 C.J.S. Intoxicating Liquors §§ 199 to 212.
Structure 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.