Sections 3-38-13 through 3-38-25 NMSA 1978 may be cited as the 'Lodgers' Tax Act'. History: 1953 Comp., § 14-37-14, enacted by Laws 1969, ch. 199, § 1; 1996, ch. 58, § 1; 2020, ch. 19, § 1. ANNOTATIONSThe 2020 amendment, effective July 1, 2020, after 'through', deleted '3-8-24' and added '3-8-25'.The 1996 amendment, effective July 1, 1996, substituted 'Sections 3-38-13 through 3-38-24 NMSA 1978' for 'This act'. Law reviews. — For survey, 'The Uniform Owner-Resident Relations Act,' see 6 N.M.L. Rev. 293 (1976).
New Mexico Legal Code