NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-24-3
7-24-3
[Payment of municipal or county tax required; closing establishment.]
This act shall not be construed as permitting any retailer, dispenser or club to operate in any county or municipality without having paid the municipality or county, whichever the case may be, the license tax according to the provisions of the ordinance or resolution imposing the same; and the sheriff of any county upon the written order of the board of county commissioners, duly entered of record, shall close up the place of business of any retailer, dispenser or club who has not paid or tendered the county license tax according to the resolution imposing the same; and any police officer of any municipality, upon the written order of the city council or city commissioners, duly entered, shall forthwith close up the place of business of any retailer, dispenser or club who has not paid or tendered the municipal license tax according to the terms of the ordinance imposing the same.
Amendment history
Laws 1939, ch. 236, § 1105; 1941 Comp., § 61-404; 1953 Comp., § 46-4-4.
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- 7-24-6 · Repealed
- 7-24-7 · Repealed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