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Form a Business

Interpretation of act; administration and enforcement of act

NMSA 1978, § 7-20E-8
in effect
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7-20E-8. Interpretation of act; administration and enforcement of act A. The department shall interpret the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act]. B. The department shall administer and enforce the collection of each tax authorized under the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act], and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of each tax. 1978 Comp., § 7-20E-8, enacted by Laws 1993, ch. 354, § 8.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do#!b/7-20E-8Fetched: 10/20/2026

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