Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 19 - Municipal Gross Receipts Tax, 7-19-1 through 7-19-18. > Section 7-19-16 - Interpretation of act; administration and enforcement of tax.

Section 7-19-16 - Interpretation of act; administration and enforcement of 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.