New Mexico Statutes
§ 3-38-17 — Collection of taxes
New Mexico § 3-38-17
This text of New Mexico § 3-38-17 (Collection of taxes) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.M. Stat. Ann. § 3-38-17 (2026).
Text
A.Every vendor providing lodgings in a municipality or county imposing an occupancy tax shall collect the proceeds thereof on behalf of the municipality or county and shall act as a trustee therefor.
B.The tax shall be collected from vendees in accordance with the ordinance imposing the tax and shall be charged separately from the rent fixed by the vendor for the lodgings.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
1953 Comp., § 14-37-18, enacted by Laws 1969, ch. 199, § 5; 1976 (S.S.), ch.
Nearby Sections
15
§ 3-1-1
Municipalities; short title§ 3-1-2
Definitions§ 3-1-6
Final day to act§ 3-10-4
Repealed§ 3-10-5
Repealed§ 3-10-8
Officers; delivery of records§ 3-11-1
ApplicabilityCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 3-38-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/3/3-38-17.