The department shall interpret the provisions of the Alternative Fuel Tax Act. The department shall administer and enforce the collection of the alternative fuel excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.
§ 7-16B-10 NMSA 1978
Administration and enforcement of act
Known as the Alternative Fuel Tax Act
The act spans §§ 7–7 (10 sections).
Laws 1995, ch. 16, § 10.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.