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Repealed.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Repealed.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