CHAPTER 4
LODGERS TAX 1
SECTION:
3-4-1: Title
3-4-2: Purpose
3-4-3: Definitions
3-4-4: Enforcement
3-4-5: Imposition Of Tax
3-4-6: Licensing
3-4-7: Exemptions To Tax
3-4-8: Collection Of Tax And Reporting Procedures
3-4-9: Administration Of Monies Collected
3-4-10: Eligible Uses Of Proceeds
3-4-11: Financial Reporting
3-4-12: Vendor Duties
3-4-13: Vendor Audits
3-4-14: Confidentiality Of Return And Audit
3-4-15: Refunds And Credits
3-4-16: Failure To Make Return
3-4-17: Criminal Penalties

 

Notes

1
1. NMSA § 3-38-13 et seq.