N.M. Stat. Ann. § 7-9C-11 – Administration

A. The department shall interpret the provisions of the interstate telecommunications gross receipts tax.
B. The department shall administer and enforce the collection of the interstate telecommunications gross receipts tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.

History: Laws 1992, ch. 50, § 11 and Laws 1992, ch. 67, § 11.

Duplicate laws. — Laws 1992, ch. 50, § 11 and Laws 1992, ch. 67, § 11 enacted identical versions of this section, effective July 1, 1992.