7-19-16. Interpretation of act; administration and enforcement of tax.
A. The division shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act [7-19-10 NMSA 1978].
B. The division shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the administration and enforcement of the tax.
7-19-16. Interpretation of act; administration and enforcement of tax.
A. The division shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act [7-19-10 NMSA 1978].
B. The division shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the administration and enforcement of the tax.
7-19-16. Interpretation of act; administration and enforcement of tax.
A. The division shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act [7-19-10 NMSA 1978].
B. The division shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the administration and enforcement of the tax.
