State Codes and Statutes
Statutes > New-mexico > Chapter-7 > Article-20e > Section-7-20e-87-20E-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 [7-20E-1 NMSA 1978].
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, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the administration and enforcement of each tax.
