New Mexico Statutes 3-38-17.3. Enforcement
Current as of: 2023 | Check for updates
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A. An action to enforce the Lodgers’ Tax Act N.M. Stat. Ann. § 3-38-13 to 3-38-25 may be brought by:
Terms Used In New Mexico Statutes 3-38-17.3
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.
(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.