Interpretation of act; administration and enforcement of tax.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Liquor Excise Tax
  5. Interpretation of act; administration and enforcement of tax.

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A. The department shall interpret the provisions of the Liquor Excise Tax Act.

B. The department shall administer and enforce the collection of the liquor excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.

History: 1978 Comp., § 71-7-12, enacted by Laws 1984, ch. 85, § 8; 1995, ch. 70, § 21.

ANNOTATIONS

The 1995 amendment, effective July 1, 1995, substituted "department" for "division" in Subsections A and B.


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