The tax imposed by the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978] is to be paid on or before the twenty-fifth day of the month following the month in which the taxable event occurs.
History: Laws 1989, ch. 326, § 4.
ANNOTATIONSEffective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.