The department may deduct an amount not to exceed five percent of the proceeds of a local liquor excise tax as a charge for the administrative costs of collection, which amount shall be retained by the department for use in administration of the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978]. History: Laws 1989, ch. 326, § 8.
Administrative charge
NMSA 1978, § 7-24-15 — under Article 24.
NMSA 1978, § 7-24-15