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.
Short title
NMSA 1978, § 3-38-13 — under Article 38.
NMSA 1978, § 3-38-13