New Mexico Statutes

§ 7-24-15 — Administrative charge

New Mexico·Ch. 7 Taxation·Art. 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].

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Legislative History

Laws 1989, ch. 326, § 8.

Nearby Sections

15
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