Interpretation of act; administration and enforcement of tax
Known as the Liquor Excise Tax Act
The act spans §§ 7–7 (13 sections).
1978 Comp., § 71-7-12, enacted by Laws 1984, ch. 85, § 8; 1995, ch. 70, § 21.
A. The department shall interpret the provisions of the Liquor Excise Tax Act.
B. The department shall administer and enforce the collection of the liquor excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.
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.