New Mexico § 60-2E-39 - Limitations on taxes and license fees

Full text of New Mexico New Mexico Statutes Annotated § 60-2E-39 — Limitations on taxes and license fees, with citation guidance and answers to common questions.

§ 60-2E-39. Limitations on taxes and license fees

A political subdivision of the state shall not impose a license fee or tax on any

licensee licensed pursuant to the Gaming Control Act except for the imposition of

property taxes, local option gross receipts taxes with respect to receipts not subject

to the gaming tax and the distribution provided for and determined pursuant to Subsection C of Section 60-1-15 and Section 60-1-15.2 NMSA 1978 .

Source: official New Mexico text · Last verified 2026-08-27

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Frequently Asked Questions About New Mexico § 60-2E-39

What does New Mexico Statutes Annotated § 60-2E-39 cover?

Section 60-2E-39 ("Limitations on taxes and license fees") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite New Mexico § 60-2E-39?

A common citation format is "New Mexico Statutes Annotated § 60-2E-39" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of New Mexico law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.

How does New Mexico § 60-2E-39 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.