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.
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