New Mexico Statutes
§ 7-15-6 — Administration by department; authority of department
A.The department has the authority and duty to administer the Trip Tax Act and to impose, collect and enforce the trip tax.
B.The department has the authority to interpret the provisions of the Trip Tax Act and to promulgate regulations with respect to the Trip Tax Act. The extent to which regulations will have retroactive effect shall be stated and, if no such statement is made, they will be applied prospectively only.
Free access — add to your briefcase to read the full text and ask questions with AI
New Mexico § 7-15-6 (Administration by department; authority of department) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
1978 Comp., § 7-15-6, enacted by Laws 1988, ch. 73, § 27.
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversals