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U.S. State Codes
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New-Mexico
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Chapter 7 - Taxation
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Article 24 - Municipal and County Gross Receip...
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 7-24-8 - Short title.
Section 7-24-9 - Definitions.
Section 7-24-10 - Authorization to impose local liquor excise tax; rate; use of proceeds; election required.
Section 7-24-10.1 - Use of tax proceeds; local liquor excise tax committee; joint powers agreement; community participation.
Section 7-24-11 - Date payment due.
Section 7-24-12 - Exemption.
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.