New Mexico Statutes > Chapter 3 > Article 38 > § 3-38-13 New Mexico Statutes 3-38-13. Short title Current as of: 2024 | Check for updates | Other versions Sections 3-38-13 through 3-38-25 N.M. Stat. Ann. may be cited as the “Lodgers’ Tax Act”. Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Previous sectionNext section Article 38 Contents