7-17-9. Exemption; certain sales to or by instrumentalities of armed
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/nm/chapter-7-taxation/article-17-liquor-excise-tax/7-17-9·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
forces.
Exempted from the tax imposed by Section 7-17-5 NMSA 1978 are alcoholic beverages sold to or by any instrumentality of the armed forces of the United States engaged in resale activities.
History: 1953 Comp., § 46-7-21, enacted by Laws 1966, ch. 49, § 7; recompiled as 1953 Comp., § 72-32-9, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 5; 1985, ch. 57, § 1.