Statutes > New Mexico Statutes > Chapter 3 - Municipalities. > Article 38 - Licenses and Taxes, 3-38-1 through 3-38-24. > Section 3-38-13 - Short title.
3-38-13. Short title.
Sections 3-38-13 through 3-38-24 NMSA 1978 may be cited as the "Lodgers' Tax Act".