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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-82

7-1-82

Official textnmonesource.comlast amended

Transfer, assignment, sale, lease or renewal of liquor license.

# A.

The director of the alcoholic beverage control division of the regulation and licensing department shall not allow the transfer, assignment, lease or sale of any liquor license pursuant to the provisions of the Liquor Control Act [60-3A-1 NMSA 1978] until the director receives written notification from the secretary or secretary's delegate that:

# (1)

the licensee or any person authorized to use the license is not a delinquent taxpayer as provided in Section 7-1-16 NMSA 1978 only with respect to the liquor excise tax or the gross receipts tax; or

# (2)

the transferee, assignee, buyer or lessee has entered into a written agreement with the secretary or secretary's delegate in which the transferee, assignee, buyer or lessee has assumed full liability for payment of all taxes due or that may become due from the licensee with respect to the liquor excise tax or the gross receipts tax.

# B.

The director of the alcoholic beverage control division of the regulation and licensing department shall not allow the renewal of any liquor license pursuant to the provisions of the Liquor Control Act until the director receives notification from the secretary or secretary's delegate that on a certain date:

# (1)

the licensee is not a delinquent taxpayer as provided in Section 7-1-16
NMSA 1978 only with respect to the liquor excise tax or the gross receipts tax; and

# (2)

there are no unfiled tax returns due from the licensee with respect to the liquor excise tax or the gross receipts tax.

Amendment history

1953 Comp., § 72-13-94, enacted by Laws 1973, ch. 179, § 1; 1975, ch. 116, § 5; 1979, ch. 144, § 66; 1995, ch. 70, § 4; 2023, ch. 85, § 6.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  2. 7-1-54 · Security for payment of tax
  3. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  4. 7-1-56 · Sale of or proceedings against security
  5. 7-1-57 · Surety bonds
  6. 7-1-58 · Permanence of tax debt; civil actions to collect tax
  7. 7-1-59 · Jeopardy assessments
  8. 7-1-60 · Estoppel against state
  9. 7-1-61 · Duty of successor in business
  10. 7-1-62 · Duty of secretary; release of successor
  11. 7-1-63 · Assessment of tax due; application of payment
  12. 7-1-64 · Repealed
  13. 7-1-65 · Reciprocal enforcement of tax judgments
  14. 7-1-66 · 7-1-66
  15. 7-1-67 · Interest on deficiencies
  16. 7-1-67.1 · Repealed
  17. 7-1-68 · Interest on overpayments
  18. 7-1-69 · Civil penalty for failure to pay tax or file a return
  19. 7-1-69.1 · Civil penalty for failure to file an information return
  20. 7-1-69.2 · Civil penalty for failure to correctly file certain…
  21. 7-1-70 · Civil penalty for bad checks
  22. 7-1-71 · Civil penalty for failure to collect and pay over tax
  23. 7-1-71.1 · Tax return preparers; requirements; penalties
  24. 7-1-71.2 · Repealed
  25. 7-1-71.3 · Willful failure to collect and pay over taxes
  26. 7-1-71.4 · Tax return preparer; electronic filing requirement; penalty
  27. 7-1-72 · Attempts to evade or defeat tax
  28. 7-1-72.1 · 7-1-72.1
  29. 7-1-73 · Tax fraud
  30. 7-1-74 · 7-1-74
  31. 7-1-75 · Assault and battery of a department employee
  32. 7-1-76 · Revealing information concerning taxpayers
  33. 7-1-77 · 7-1-77
  34. 7-1-78 · Burden of proof in fraud cases
  35. 7-1-79 · Enforcement officials
  36. 7-1-80 · Dissolution or withdrawal of corporation
  37. 7-1-81 · Repealed
  38. 7-1-82 · 7-1-82
  39. 7-1-83 · 7-1-83
  40. 7-1-84 · Tax expenditure budget
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