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2019 New Mexico Statutes
Chapter 7 - Taxation
Article 19 - Supplemental Municipal Gross Receipts Tax
Section 7-19-16 - Interpretation of act; administration and enforcement of tax.
Universal Citation: NM Stat § 7-19-16 (2019)
A. The division shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act.
B. The division shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.
History: Laws 1979, ch. 397, § 7.
ANNOTATIONSEmergency clauses. — Laws 1979, ch. 397, § 10 contained an emergency clause and was approved April 6, 1979.
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