Municipal and County Gross Receipts Tax on Liquor

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Municipal and County Gross Receipts Tax on Liquor

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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
7-24-6

Repealed.

Section
7-24-7

Repealed.

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.