2015 New Mexico Statutes
Chapter 7 - Taxation
Section 14 Motor Vehicle Excise Tax
Section 7-14-11 Administration by department; authority of department.
7-14-11. Administration by department; authority of department.
A. The department has the authority and duty to administer the Motor Vehicle Excise Tax Act and to impose, collect and enforce the motor vehicle excise tax.
B. The department has the authority to interpret the provisions of the Motor Vehicle Excise Tax Act and to promulgate regulations with respect to that act. The extent to which regulations will have retroactive effect shall be stated and, if no such statement is made, they will be applied prospectively only.
History: 1978 Comp., 7-14-11, enacted by Laws 1988, ch. 73, 21.
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