New Mexico Statutes

§ 7-24-16 — Interpretation of act; administration and enforcement of the

New Mexico § 7-24-16
JurisdictionNew Mexico
Ch. 7Taxation
Art. 24Municipal and County Gross Receipts Tax on Liquor

This text of New Mexico § 7-24-16 (Interpretation of act; administration and enforcement of the) 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. § 7-24-16 (2026).

Text

tax. A. The department shall interpret the provisions of the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978].

B.The department shall administer and enforce the Local Liquor Excise Tax Act, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the collection and enforcement of the local liquor excise tax.

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Legislative History

Laws 1989, ch. 326, § 9.

Nearby Sections

15
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Bluebook (online)
New Mexico § 7-24-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-24-16.