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NEW MEXICO STATUTES AND CODES
Section 3-38-17 - Collection of taxes.
3-38-17. Collection of taxes.
A. Every vendor providing lodgings in a municipality or county imposing an occupancy tax shall collect the proceeds thereof on behalf of the municipality or county and shall act as a trustee therefor.
B. The tax shall be collected from vendees in accordance with the ordinance imposing the tax and shall be charged separately from the rent fixed by the vendor for the lodgings.
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