New Mexico Statutes
§ 7-19-16 — Interpretation of act; administration and enforcement of
tax. A. The department shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act.
B.The department shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.
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Legislative History
Laws 1979, ch. 397, § 7; 2025, ch. 130, § 105.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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