Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 20C - Local Hospital Gross Receipts Tax, 7-20C-1 through 7-20C-17. > Section 7-20C-7 - Interpretation of act; administration and enforcement of tax.

Section 7-20C-7 - Interpretation of act; administration and enforcement of 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.