7-20C-7. Interpretation of act; administration and enforcement of tax.
A. The department shall interpret the provisions of the Local Hospital Gross Receipts Tax Act [7-20C-1 NMSA 1978].
B. The department shall administer and enforce the collection of the local hospital gross receipts tax, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the administration and enforcement of the tax.
7-20C-7. Interpretation of act; administration and enforcement of tax.
A. The department shall interpret the provisions of the Local Hospital Gross Receipts Tax Act [7-20C-1 NMSA 1978].
B. The department shall administer and enforce the collection of the local hospital gross receipts tax, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the administration and enforcement of the tax.
7-20C-7. Interpretation of act; administration and enforcement of tax.
A. The department shall interpret the provisions of the Local Hospital Gross Receipts Tax Act [7-20C-1 NMSA 1978].
B. The department shall administer and enforce the collection of the local hospital gross receipts tax, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the administration and enforcement of the tax.
