N.M. Stat. Ann. § 7-19D-8 – Interpretation of act; administration and enforcement of act

A. The department shall interpret the provisions of the Municipal Local Option Gross Receipts Taxes Act.
B. The department shall administer and enforce the collection of each tax authorized under the provisions of the Municipal Local Option Gross Receipts Taxes Act, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of each tax.

History: 1978 Comp., § 7-19D-8, enacted by Laws 1993, ch. 346, § 8.

Effective dates. — Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 8 effective July 1, 1993.