New Mexico Statutes 7-20E-8. Interpretation of act; administration and enforcement of act
Current as of: 2023 | Check for updates
|
Other versions
A. The department shall interpret the provisions of the County Local Option Gross Receipts 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, and the Tax Administration Act [N.M. Stat. Ann. Chapter 7, Article 1] applies to the administration and enforcement of each tax.