New Mexico Code § 7-24-3

[Payment of municipal or county tax required; closing establishment.]
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This act shall not be construed as permitting any retailer, dispenser or club to operate in any county or municipality without having paid the municipality or county, whichever the case may be, the license tax according to the provisions of the ordinance or resolution imposing the same; and the sheriff of any county upon the written order of the board of county commissioners, duly entered of record, shall close up the place of business of any retailer, dispenser or club who has not paid or tendered the county license tax according to the resolution imposing the same; and any police officer of any municipality, upon the written order of the city council or city commissioners, duly entered, shall forthwith close up the place of business of any retailer, dispenser or club who has not paid or tendered the municipal license tax according to the terms of the ordinance imposing the same.
History: Laws 1939, ch. 236, § 1105; 1941 Comp., § 61-404; 1953 Comp., § 46-4-4.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Meaning of "this act". — The phrase "this act" refers to Laws 1939, ch. 236, which enacted 7-24-1 to 7-24-5 NMSA 1978. Laws 1939, ch. 236 also enacted the former statutes relating to alcohol, compiled mainly at Chapter 60 NMSA 1978. Those sections were repealed by Laws 1981, ch. 39, § 128.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 48 C.J.S. Intoxicating Liquors §§ 205, 206.

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