New Mexico Statutes

§ 7-24-5 — [Assignment and transfer of license; effect.]

New Mexico § 7-24-5
JurisdictionNew Mexico
Ch. 7Taxation
Art. 24Municipal and County Gross Receipts Tax on Liquor

This text of New Mexico § 7-24-5 ([Assignment and transfer of license; effect.]) 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. § 7-24-5 (2026).

Text

In case of the assignment and transfer of any license under the provisions of Section 702 (c) or 702 (f) of this act, no refund shall be made by any municipality or county to the original licensee for the unexpired portion of such license, but such assignment and transfer shall vest in the assignee and transferee the right to operate under the license tax so paid by the original licensee for the period covered by the paid license tax and to pay the balance of such license tax upon the same terms and conditions as if such assignee or transferee were the original licensee.

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Legislative History

Laws 1939, ch. 236, § 1108; 1941 Comp., § 61-406; 1953 Comp., § 46-4-6.

Nearby Sections

15
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Bluebook (online)
New Mexico § 7-24-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-24-5.