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New Mexico Statutes Chapter 3. Municipalities § 3-38-17.3. Enforcement

Current as of January 01, 2024 | Updated by Findlaw Staff

A. An action to enforce the Lodgers' Tax Act may be brought by:

(1) the attorney general or the district attorney in the county of jurisdiction; or

(2) a vendor who is collecting the proceeds of an occupancy tax in the county of jurisdiction.

B. A district court may issue a writ of mandamus or order an injunction or other appropriate remedy to enforce the provisions of the Lodgers' Tax Act.

C. The court shall award costs and reasonable attorneys' fees to the prevailing party in a court action to enforce the provisions of the Lodgers' Tax Act.

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Cite this article: FindLaw.com - New Mexico Statutes Chapter 3. Municipalities § 3-38-17.3. Enforcement - last updated January 01, 2024 | https://codes.findlaw.com/nm/chapter-3-municipalities/nm-st-sect-3-38-17-3/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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