NMSA 1978, § 7-24-15 — Administrative charge

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].