State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-24 > Section-7-24-16

7-24-16. Interpretation of act; administration and enforcement of the tax.

A.     The department shall interpret the provisions of the Local Liquor Excise Tax Act [7-24-8 NMSA 1978].   

B.     The department shall administer and enforce the Local Liquor Excise Tax Act, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the collection and enforcement of the local liquor excise tax.   

State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-24 > Section-7-24-16

7-24-16. Interpretation of act; administration and enforcement of the tax.

A.     The department shall interpret the provisions of the Local Liquor Excise Tax Act [7-24-8 NMSA 1978].   

B.     The department shall administer and enforce the Local Liquor Excise Tax Act, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the collection and enforcement of the local liquor excise tax.   


State Codes and Statutes


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State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-24 > Section-7-24-16

7-24-16. Interpretation of act; administration and enforcement of the tax.

A.     The department shall interpret the provisions of the Local Liquor Excise Tax Act [7-24-8 NMSA 1978].   

B.     The department shall administer and enforce the Local Liquor Excise Tax Act, and the Tax Administration Act [7-1-1 NMSA 1978] applies to the collection and enforcement of the local liquor excise tax.   


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