Article
Municipal and County Gross Receipts Tax on Liquor
- § 7-24-1 NMSA 1978— License tax imposed by municipalities
- § 7-24-2 NMSA 1978— License tax imposed by boards of county commissioners
- § 7-24-3 NMSA 1978— [Payment of municipal or county tax required; closing establishment.]
- § 7-24-4 NMSA 1978— [License tax period; revocation or suspension of license; effect.]
- § 7-24-5 NMSA 1978— [Assignment and transfer of license; effect.]
- § 7-24-6 NMSA 1978— Repealed
- § 7-24-7 NMSA 1978— Repealed
- § 7-24-8 NMSA 1978— Short title
- § 7-24-9 NMSA 1978— Definitions
- § 7-24-10 NMSA 1978— Authorization to impose local liquor excise tax; rate; use of proceeds; election required
- § 7-24-10.1 NMSA 1978— Use of tax proceeds; local liquor excise tax committee; joint powers agreement; community participation
- § 7-24-11 NMSA 1978— Date payment due
- § 7-24-12 NMSA 1978— Exemption
- § 7-24-13 NMSA 1978— Exemption; purchases for resale
- § 7-24-14 NMSA 1978— Refund or credit of tax
- § 7-24-15 NMSA 1978— Administrative charge
- § 7-24-16 NMSA 1978— Interpretation of act; administration and enforcement of the tax