Interpretation of the cannabis tax act; administration and enforcement of tax
NMSA 1978, § 7-42-5
in effect7-42-5. Interpretation of the cannabis tax act; administration and enforcement of tax
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].
Laws 2021 (1st S.S.), ch. 4, § 47.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do#!b/7-42-5Fetched: 10/20/2026
