§ 7-41-8 NMSA 1978

The taxation and revenue department and the human services department [health care authority department] shall promulgate rules to carry out the provisions of the Health Care Quality Surcharge Act, as appropriate for each department, including the rate calculations required to be performed by the human services department [health care authority department], and the notification from that department to the taxation and revenue department pursuant to Section 4 [ 7-41-4 NMSA 1978] of the Health Care Quality Surcharge Act.