Sections 7-24-8 through 7-24-16 NMSA 1978 may be cited as the "Local Liquor Excise Tax Act".
History: Laws 1989, ch. 326, § 1; 1993, ch. 30, § 23.
The 1993 amendment, effective June 18, 1993, substituted "Sections 7-24-8 through 7-24-16 NMSA 1978" for "Sections 1 through 9 of this act".
Structure New Mexico Statutes
Article 24 - Municipal and County Gross Receipts Tax on Liquor
Section 7-24-1 - License tax imposed by municipalities.
Section 7-24-2 - License tax imposed by boards of county commissioners.
Section 7-24-3 - [Payment of municipal or county tax required; closing establishment.]
Section 7-24-4 - [License tax period; revocation or suspension of license; effect.]
Section 7-24-5 - [Assignment and transfer of license; effect.]
Section 7-24-11 - Date payment due.
Section 7-24-13 - Exemption; purchases for resale.
Section 7-24-14 - Refund or credit of tax.
Section 7-24-15 - Administrative charge.
Section 7-24-16 - Interpretation of act; administration and enforcement of the tax.