ARTICLE C. LODGERS' TAX 1

SECTION:

3-2C-1: Title

3-2C-2: Purpose

3-2C-3: Definitions

3-2C-4: Imposition Of Tax; Effective Date

3-2C-5: Exemptions

3-2C-6: License Required

3-2C-7: Collection Of Tax; Reporting

3-2C-8: Failure To Pay Tax

3-2C-9: Administration Of Tax Collected

3-2C-10: Use Of Lodgers' Tax Monies

3-2C-11: Refunds; Credits

3-2C-12: Vendor Audits

3-2C-13: Records Maintenance By Vendor

3-2C-14: Confidentiality Of Return And Audit

3-2C-15: Penalty

 

Notes

1	1. NMSA § 3-38-13.