Interpretation of act; administration and enforcement of tax
Known as the Supplemental Municipal Gross Receipts Tax Act
The act spans §§ 7–7 (20 sections).
Laws 1979, ch. 397, § 7; 2025, ch. 130, § 105.
A. The department shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act.
B. The department 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.
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.