Interpretation of act; administration and enforcement of act
Known as the Municipal Local Option Gross Receipts and Compensating Taxes Act
The act spans §§ 7–7 (20 sections).
1978 Comp., § 7-19D-8, enacted by Laws 1993, ch. 346, § 8.
A. The department shall interpret the provisions of the Municipal Local Option Gross Receipts Taxes Act.
B. The department shall administer and enforce the collection of each tax authorized under the provisions of the Municipal Local Option Gross Receipts Taxes Act, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of each 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.