The department shall administer and enforce the collection of the cannabis excise tax pursuant to the Tax Administration Act [Chapter 7, Article 1 NMSA 1978].
§ 7-42-5 NMSA 1978
Interpretation of the cannabis tax act; administration and enforcement of tax
Known as the Cannabis Tax Act
The act spans §§ 7–7 (5 sections).
Laws 2021 (1st S.S.), ch. 4, § 47.
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.