New Mexico Statutes
§ 7-42-5 — Interpretation of the cannabis tax act; administration and
New Mexico § 7-42-5
This text of New Mexico § 7-42-5 (Interpretation of the cannabis tax act; administration and) 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. § 7-42-5 (2026).
Text
enforcement of tax. The department shall administer and enforce the collection of the cannabis excise tax pursuant to the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] .
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Legislative History
Laws 2021 (1st S.S.), ch. 4, § 47.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-42-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-42-5.