NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-24-15
Administrative charge
Official textnmonesource.comlast amended
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].
Amendment history
Laws 1989, ch. 326, § 8.
Source: official source (NMSA chapter on nmonesource.com)
In this article (17 sections)
- 7-24-1 · License tax imposed by municipalities
- 7-24-2 · License tax imposed by boards of county commissioners
- 7-24-3 · 7-24-3
- 7-24-4 · 7-24-4
- 7-24-5 · 7-24-5
- 7-24-6 · Repealed
- 7-24-7 · Repealed
- 7-24-8 · Short title
- 7-24-9 · Definitions
- 7-24-10 · 7-24-10
- 7-24-10.1 · 7-24-10.1
- 7-24-11 · Date payment due
- 7-24-12 · Exemption
- 7-24-13 · Exemption; purchases for resale
- 7-24-14 · Refund or credit of tax
- 7-24-15 · Administrative charge
- 7-24-16 · 7-24-16