- A. The department shall interpret the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act].
- B. The department shall administer and enforce the collection of each tax authorized under the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating 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., § 7-20E-8, enacted by Laws 1993, ch. 354, § 8.
ANNOTATIONS
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Laws 2019, ch. 270, § 51 renamed the County Local Option Gross Receipts Taxes Act to the County Local Option Gross Receipts and Compensating Taxes Act.
Effective dates. — Laws 1993, ch. 354, § 20 made Laws 1993, ch. 354, § 8 effective July 1, 1993.