NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-17-9
7-17-9
Official textnmonesource.comlast amended
Exemption; certain sales to or by instrumentalities of armed forces.
Exempted from the tax imposed by Section 7-17-5 NMSA 1978 are alcoholic beverages sold to or by any instrumentality of the armed forces of the United States engaged in resale activities.
Amendment history
1953 Comp., § 46-7-21, enacted by Laws 1966, ch. 49, § 7; recompiled as 1953 Comp., § 72-32-9, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 5; 1985, ch. 57, § 1.
Source: official source (NMSA chapter on nmonesource.com)
In this article (13 sections)
- 7-17-1 · Short title
- 7-17-2 · Definitions
- 7-17-3 · Repealed
- 7-17-4 · Repealed
- 7-17-5 · Imposition and rate of liquor excise tax
- 7-17-5.1 · Repealed
- 7-17-6 · 7-17-6
- 7-17-7 · Repealed
- 7-17-8 · Repealed
- 7-17-9 · 7-17-9
- 7-17-10 · Date payment due
- 7-17-11 · Refund or credit of tax
- 7-17-12 · 7-17-12