Repeals. — Laws 1982, ch. 111, § 2, repealed 7-17-3 NMSA 1978, relating to the imposition of a wholesaler's tax and the rate thereof.
Laws 1982, ch. 111, § 3, provided that § 2 of the act would become effective on the day when the supreme court found the tax credit provisions of 7-9-80.1 NMSA 1978 to be less than fully enforceable and effective.
Laws 1983, ch. 213, § 38, repealed 7-17-3 NMSA 1978, relating to the imposition and rate of the wholesalers tax, and Laws 1982, ch. 111, § 2, effective July 1, 1983.
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.