Interpretation of act; administration and enforcement of tax.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Supplemental Municipal Gross Receipts Tax
  5. Interpretation of act; administration and enforcement of tax.

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A. The division shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act.

B. The division shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.

History: Laws 1979, ch. 397, § 7.

ANNOTATIONS

Emergency clauses. — Laws 1979, ch. 397, § 10 contained an emergency clause and was approved April 6, 1979.


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