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U.S. State Codes
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New-Mexico
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Chapter 3 - Municipalities
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Article 38 - Licenses and Taxes
Article 38 - Licenses and Taxes
Section 3-38-1 - Licensing; business activities.
Section 3-38-2 - Denial or revocation of license; hearing.
Section 3-38-3 - Authorization for business registration fee.
Section 3-38-4 - Business licensing; business registration; application to do business; issuance of license or registration; proration of license fee; renewal of registration; staggered periods for business registration.
Section 3-38-5 - Collection; enforcement.
Section 3-38-6 - Lien for license; priority; payment from proceeds of judicial sale; certificate of liens.
Section 3-38-11 - Recompiled.
Section 3-38-13 - Short title.
Section 3-38-14 - Definitions.
Section 3-38-15 - Authorization of tax; limitations on use of proceeds.
Section 3-38-16 - Exemptions.
Section 3-38-16 - Exemptions. (Effective January 1, 2020.)
Section 3-38-17 - Collection of taxes.
Section 3-38-17.1 - Audit of vendors.
Section 3-38-17.2 - Financial reporting.
Section 3-38-17.3 - Enforcement.
Section 3-38-18 - Collection of delinquencies.
Section 3-38-18.1 - Lien for occupancy tax; payment; certificate of liens.
Section 3-38-19 - Penalties.
Section 3-38-20 - Ordinance requirements.
Section 3-38-21 - Eligible uses of tax proceeds.
Section 3-38-21.1 - Contracting for services.
Section 3-38-22 - Advisory boards created; duties.
Section 3-38-23 - Revenue bonds.
Section 3-38-24 - Refunding bonds.