Interpretation of act; administration and enforcement of the tax
Known as the Local Liquor Excise Tax Act
The act spans §§ 7–7 (17 sections).
Laws 1989, ch. 326, § 9.
A. The department shall interpret the provisions of the Local Liquor Excise Tax Act [ 7-24-8 to 7-24-16 NMSA 1978].
B. The department shall administer and enforce the Local Liquor Excise Tax Act, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the collection and enforcement of the local liquor excise 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.