New Mexico § 7-20E-8 Interpretation of act; administration and enforcement of

New Mexico Statutes

§ 7-20E-8 — Interpretation of act; administration and enforcement of

New Mexico § 7-20E-8

Ch. 7Taxation

Art. 20ECounty Local Option Gross Receipts and

This text of New Mexico § 7-20E-8 (Interpretation of act; administration and enforcement of) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-20E-8 (2026).

Text

act. A. The department shall interpret the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating 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 [County Local Option Gross Receipts and Compensating 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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act. A. The department shall interpret the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating 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 [County Local Option Gross Receipts and Compensating Taxes Act], and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of each tax.