Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 19D - Municipal Local Option Gross Receipts Taxes, 7-19D-1 through 7-19D-16. > Section 7-19D-8 - Interpretation of act; administration and enforcement of act.

Section 7-19D-8 - Interpretation of act; administration and enforcement of act.

7-19D-8. Interpretation of act; administration and enforcement of act.

A.     The department shall interpret the provisions of the Municipal Local Option Gross Receipts Taxes Act [7-19D-1 NMSA 1978].   

B.     The department shall administer and enforce the collection of each tax authorized under the provisions of the Municipal 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.