US lawNew MexicoStatutesChapter 3Article 383-38-13N.M. Stat. § 3-38-13Short title.Last amended: 2020Year: 2026Length: 14 wordsOfficial source Sections 3-38-13 through 3-38-25 NMSA 1978 may be cited as the "Lodgers' Tax Act".PreviousN.M. Stat. § 3-38-12NextN.M. Stat. § 3-38-14