Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 24 - Municipal and County Gross Receipts Tax on Liquor, 7-24-1 through 7-24-16. > Section 7-24-16 - Interpretation of act; administration and enforcement of the tax.

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

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.