Short title.

  1. Law
  2. New Mexico Statutes
  3. Municipalities
  4. Licenses and Taxes
  5. Short title.

Checkout our iOS App for a better way to browser and research.

Sections 3-38-13 through 3-38-25 NMSA 1978 may be cited as the "Lodgers' Tax Act".

History: 1953 Comp., § 14-37-14, enacted by Laws 1969, ch. 199, § 1; 1996, ch. 58, § 1; 2020, ch. 19, § 1.

ANNOTATIONS

The 2020 amendment, effective July 1, 2020, after "through", deleted "3-8-24" and added "3-8-25".

The 1996 amendment, effective July 1, 1996, substituted "Sections 3-38-13 through 3-38-24 NMSA 1978" for "This act".

Law reviews. — For survey, "The Uniform Owner-Resident Relations Act," see 6 N.M.L. Rev. 293 (1976).


Download our app to see the most-to-date content.