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what's the take on neck shots?

Recently my area has been infested with skunks and the only the shot I am presented with is an upper neck shot since they bury their head in whatever they eat. I am using a .22 Mrod. Since its not an instant kill it gets to spray a bit of the odor. So my question is how effective is a neck shot?
Also it is legal to kill them on private land however laws are very vague on how to dispose of them.
Thanks.
 
Neck shots are incredibly lethal though the target can be small. If you stop and think about it everything that is vital passes through this area. Vascular- heart to brain with major vessels, respiratory trachea and in humans the phrenic nerve that controls respiration(diaphragm muscles), the spinal column. There is an added benefit of instant paralysis if the spinal column is severed or severely shocked. I have taken almost every whitetail deer I've harvested with a neck shot. They drop in their tracks(.243 winchester Not a pellet) Smaller critters are the same, but Precision in shot placement is everything.