GroundRules
7-24-15: Administrative charge.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 24 Municipal and County Gross Receipts Tax on Liquor
The department may deduct an amount not to exceed five percent of the proceeds of a local liquor excise tax as a charge for the administrative costs of collection, which amount shall be retained by the department for use in administration of the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978].
Collected 2026-09-03T15:02:19Z. Source file · JSON