Exempted from the tax imposed by Section 7-17-5 NMSA 1978 are alcoholic beverages sold to or by any instrumentality of the armed forces of the United States engaged in resale activities.
History: 1953 Comp., § 46-7-21, enacted by Laws 1966, ch. 49, § 7; recompiled as 1953 Comp., § 72-32-9, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 5; 1985, ch. 57, § 1.
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.