§ 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;
§ 7-24-5 [Assignment and transfer of license; effect.]
§ 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;
§ 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
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Terms Used In New Mexico Statutes > Chapter 7 > Article 24 - Municipal and County Gross Receipts Tax On Liquor

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
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  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.