New Mexico Statutes
§ 7-9C-11 — Administration
A.The department shall interpret the provisions of the interstate telecommunications gross receipts tax.
B.The department shall administer and enforce the collection of the interstate telecommunications 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 1992, ch. 50, § 11 and Laws 1992, ch. 67, § 11.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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