2011 New Mexico Statutes
Chapter 7: Taxation
Article 20E: County Local Option Gross Receipts Taxes, 7-20E-1 through 7-20E-27
Section 7-20E-8: Interpretation of act; administration and enforcement of act.
7-20E-8. Interpretation of act; administration and enforcement of act.
A. The department shall interpret the provisions of the County Local Option Gross Receipts Taxes Act [7-20E-1 NMSA 1978].
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, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the administration and enforcement of each tax.
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