Chapter 7, Article 17 NMSA 1978 may be cited as the "Liquor Excise Tax Act". History: 1953 Comp., § 46-7-15, enacted by Laws 1966, ch. 49, § 1; recompiled as 1953 Comp., § 72-32-1, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 1.
Short title
NMSA 1978, § 7-17-1 — under Article 17.
NMSA 1978, § 7-17-1