§ 3-38-1 Licensing; business activities
§ 3-38-2 Denial or revocation of license; hearing
§ 3-38-3 Authorization for business registration fee
§ 3-38-4 Business licensing; business registration; application to do business; issuance of license or registration; proration of license fee; renewal of registration; staggered periods for business registration
§ 3-38-5 Collection; enforcement
§ 3-38-6 Lien for license; priority; payment from proceeds of judicial sale; certificate of liens
§ 3-38-13 Short title
§ 3-38-14 Definitions
§ 3-38-15 Authorization of tax; limitations on use of proceeds
§ 3-38-16 Exemptions
§ 3-38-17 Collection of taxes
§ 3-38-17.1 Audit of vendors
§ 3-38-17.2 Financial reporting
§ 3-38-17.3 Enforcement
§ 3-38-18 Collection of delinquencies
§ 3-38-18.1 Lien for occupancy tax; payment; certificate of liens
§ 3-38-19 Penalties
§ 3-38-20 Ordinance requirements
§ 3-38-21 Eligible uses of tax proceeds
§ 3-38-21.1 Contracting for services
§ 3-38-22 Advisory boards created; duties
§ 3-38-23 Revenue bonds
§ 3-38-24 Refunding bonds
§ 3-38-25 Maintaining revenue dedication
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In New Mexico Statutes > Chapter 3 > Article 38 - Licenses and Taxes

  • 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.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Trustee: A person or institution holding and administering property in trust.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.