{"data":{"id":"us-nm/3-38-13","jurisdiction":"us-nm","citation":"3-38-13","heading":"Short title.","body":"Sections 3-38-13 through 3-38-25 NMSA 1978 may be cited as the \"Lodgers' Tax Act\".","path":["Chapter 3 - Municipalities","ARTICLE 38 Licenses and Taxes"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18504/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"66f4e26eb28f3a20df76e371e86baf8a6b5bf8976b6c9723146cbf86a531a63a","source_id":"us-nm","stale":false,"prev":"us-nm/3-38-12","next":"us-nm/3-38-14"},"notice":"GroundRules: Original legal text. Not legal advice."}