Article
Licenses and Taxes
- § 3-38-1 NMSA 1978— Licensing; business activities
- § 3-38-2 NMSA 1978— Denial or revocation of license; hearing
- § 3-38-3 NMSA 1978— Authorization for business registration fee
- § 3-38-4 NMSA 1978— 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
- § 3-38-5 NMSA 1978— Collection; enforcement
- § 3-38-6 NMSA 1978— Lien for license; priority; payment from proceeds of judicial sale; certificate of liens
- § 3-38-7 NMSA 1978— 3-38-7 to 3-38-10. Repealed
- § 3-38-11 NMSA 1978— Recompiled
- § 3-38-12 NMSA 1978— Repealed
- § 3-38-13 NMSA 1978— Short title
- § 3-38-14 NMSA 1978— Definitions
- § 3-38-15 NMSA 1978— Authorization of tax; limitations on use of proceeds
- § 3-38-16 NMSA 1978— Exemptions
- § 3-38-17 NMSA 1978— Collection of taxes
- § 3-38-17.1 NMSA 1978— Audit of vendors
- § 3-38-17.2 NMSA 1978— Financial reporting
- § 3-38-17.3 NMSA 1978— Enforcement
- § 3-38-18 NMSA 1978— Collection of delinquencies
- § 3-38-18.1 NMSA 1978— Lien for occupancy tax; payment; certificate of liens
- § 3-38-19 NMSA 1978— Penalties
- § 3-38-20 NMSA 1978— Ordinance requirements
- § 3-38-21 NMSA 1978— Eligible uses of tax proceeds
- § 3-38-21.1 NMSA 1978— Contracting for services
- § 3-38-22 NMSA 1978— Advisory boards created; duties
- § 3-38-23 NMSA 1978— Revenue bonds
- § 3-38-24 NMSA 1978— Refunding bonds
- § 3-38-25 NMSA 1978— Maintaining revenue dedication