US lawNew MexicoStatutesChapter 3Article 383-38-13N.M. Stat. § 3-38-13§ 3-38-13. Short titleYear: 2026Length: 14 wordsSections 3-38-13 through 3-38-25 NMSA 1978 may be cited as the “Lodgers' Tax Act”.PreviousN.M. Stat. § 3-38-6NextN.M. Stat. § 3-38-13