2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-82 - Transfer, assignment, sale, lease or renewal of liquor license.

A. The director of the alcoholic beverage control division of the regulation and licensing department shall not allow the transfer, assignment, lease or sale of any liquor license pursuant to the provisions of the Liquor Control Act [60-3A-1 NMSA 1978] until the director receives written notification from the secretary or secretary's delegate that:
(1) the licensee or any person authorized to use the license is not a delinquent taxpayer as provided in Section 7-1-16 NMSA 1978 only with respect to the liquor excise tax or the gross receipts tax; or
(2) the transferee, assignee, buyer or lessee has entered into a written agreement with the secretary or secretary's delegate in which the transferee, assignee, buyer or lessee has assumed full liability for payment of all taxes due or that may become due from the licensee with respect to the liquor excise tax or the gross receipts tax.
B. The director of the alcoholic beverage control division of the regulation and licensing department shall not allow the renewal of any liquor license pursuant to the provisions of the Liquor Control Act until the director receives notification from the secretary or secretary's delegate that on a certain date:
(1) the licensee is not a delinquent taxpayer as provided in Section 7-1-16 NMSA 1978 only with respect to the liquor excise tax or the gross receipts tax; and
(2) there are no unfiled tax returns due from the licensee with respect to the liquor excise tax or the gross receipts tax.
History:
1953 Comp., § 72-13-94, enacted by Laws 1973, ch. 179, § 1; 1975, ch. 116, § 5; 1979, ch. 144, § 66; 1995, ch. 70, § 4; 2023, ch. 85, § 6.
ANNOTATIONS
The 2023 amendment,
effective July 1, 2023, provided that certain licenses shall not be issued or renewed if the licensee is a delinquent taxpayer for certain taxes; in Subsection A, in the introductory clause, after "The director of the", deleted "alcohol and gaming" and added "alcoholic beverage control", in Paragraph A(1), after "Section 7-1-16 NMSA 1978", added "only with respect to the liquor excise tax or the gross receipts tax", and in Paragraph A(2), after "may become due from", deleted "engaging in business authorized by the liquor license" and added "the licensee with respect to the liquor excise tax or the gross receipts tax"; and in Subsection B, in the introductory clause, after "The director of the", deleted "alcohol and gaming" and added "alcoholic beverage control", in Paragraph B(1), deleted "there is no assessed tax liability from engaging in business authorized by the liquor license or, if there is assessed tax liability, the licensee is not a delinquent taxpayer" and added "the licensee is not a delinquent taxpayer as provided in Section 7-1-16 NMSA 1978 only with respect to the liquor excise tax or the gross receipts tax", and in Paragraph B(2), after "tax returns due from", deleted "engaging in business authorized by the liquor license" and added "the licensee with respect to the liquor excise tax or the gross receipts tax".
The 1995 amendment,
effective July 1, 1995, substituted "alcohol and gaming division of the regulation and licensing department" for "department of alcoholic beverage control" and "the director" for "he" in the introductory paragraphs of Subsections A and B, substituted "the transferee, assignee, buyer or lessee" for "he" in Paragraph A(2), and substituted "secretary or secretary's delegate" for "director or his delegate" throughout the section.
Subsections A(1) and (2) are alternatives;
if either one is satisfied, the department must issue a clearance for transfer of the license.
Bank of Commerce v. N.M. Taxation & Revenue Dep't
, 1998-NMCA-063, 125 N.M. 183, 958 P.2d 753, cert. denied, 125 N.M. 145, 958 P.2d 103.
Tax liability as lien.
— The tax liability referred to in this section may become a lien in favor of the state in the amount of taxes due if the procedures set forth in Sections 7-1-37 and 7-1-38 NMSA 1978 are followed.
In re What D'Ya Call It, Inc.
, 1986-NMSC-098, 105 N.M. 164, 730 P.2d 467.
Payment of delinquent taxes may be required before transfer.
— The state may require payment of delinquent taxes prior to transfer of a liquor license, pursuant to this section, where its liens under Sections 7-1-37 and 7-1-38 NMSA 1978 have been foreclosed.
First Interstate Bank v. Taxation & Revenue Dep't
, 1989-NMCA-067, 108 N.M. 756, 779 P.2d 133, cert. denied, 108 N.M. 771, 779 P.2d 549.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 45 Am. Jur. 2d Intoxicating Liquors §§ 174, 177.
48 C.J.S. Intoxicating Liquors §§ 145 to 147, 151.