New Mexico Statutes 7-19-16. Interpretation of act; administration and enforcement of tax

Current as of: 2023 | Check for updates | Other versions

A. The division shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act.

B. The division shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [N.M. Stat. Ann. Chapter 7, Article 1] applies to the administration and enforcement of the tax.