There is a newer version of the New Mexico Statutes
2013 New Mexico Statutes
Chapter 7 - Taxation
Article 20E - County Local Option Gross Receipts Taxes
Section 7-20E-8 - Interpretation of act; administration and enforcement of act. (1993)
NM Stat § 7-20E-8 (2013) What's This?
7-20E-8. Interpretation of act; administration and enforcement of act. (1993)
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.
History: 1978 Comp., § 7-20E-8, enacted by Laws 1993, ch. 354, § 8.
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