New Mexico Administrative Code
Title 2 - PUBLIC FINANCE
Chapter 105 - LOCAL GOVERNMENT EXPENDITURES
Part 2 - LODGERS' TAX QUARTERLY REPORT
Section 2.105.2.3 - STATUTORY AUTHORITY
Universal Citation: 2 NM Admin Code 2.105.2.3
Current through Register Vol. 35, No. 6, March 26, 2024
Section 6-6-4.1 NMSA 1978 (1996 Supp.) requires the local government division to promulgate rules and regulations that require the governing body of any municipality or county imposing and collecting an occupancy tax pursuant to the Lodgers' Tax Act to report to the local government division on a quarterly basis any expenditure of occupancy tax funds pursuant to Sections 3-38-15 and 3-38-21 NMSA 1978. Section 3-38-17.2 NMSA 1978 (1996 Supp.) requires the governing body of any municipality or county imposing and collecting an occupancy tax to report to the local government division on a quarterly basis any expenditure of occupancy tax funds.
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
