New Mexico Statutes
§ 7-19D-8 — Interpretation of act; administration and enforcement of
act. A. The department shall interpret the provisions of the Municipal Local Option Gross Receipts Taxes Act.
B.The department shall administer and enforce the collection of each tax authorized under the provisions of the Municipal Local Option Gross Receipts Taxes Act, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of each tax.
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Legislative History
1978 Comp., § 7-19D-8, enacted by Laws 1993, ch. 346, § 8.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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