Statutes > New Mexico Statutes > Chapter 60 - Business Licenses. > Article 2E - Gaming Control, 60-2E-1 through 60-2E-62. > Section 60-2E-39 - Limitations on taxes and license fees.

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

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.