NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-24-4
7-24-4
[License tax period; revocation or suspension of license;
effect.]
The license tax period contemplated by Sections 1102 and 1103 shall begin July first of each year and end June thirtieth of the following year, and such tax may not be prorated except in the manner and for the periods set out in Section 704 as applicable to state licenses; and the revocation or suspension of any retail, dispensary or club license shall not entitle the licensee to the refund of any portion of any municipal or county license tax which such licensee has paid or relieve such licensee of the obligation for the payment of any deferred installment thereof.
Amendment history
Laws 1939, ch. 236, § 1106; 1941 Comp., § 61-405; 1953 Comp., § 46-4-5.
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- 7-24-6 · Repealed
- 7-24-7 · Repealed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