2006 New Mexico Statutes - Section 7-20C-7 — Interpretation of act; administration and enforcement of tax.
7-20C-7. Interpretation of act; administration and enforcement of tax.
A. The department shall interpret the provisions of the Local Hospital Gross Receipts Tax Act [ 7-20C-1 to 7-20C-17 NMSA 1978].
B. The department shall administer and enforce the collection of the local hospital 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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