Interpretation of act; administration and enforcement of the tax.

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

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A. The department shall interpret the provisions of the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978].

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

History: Laws 1989, ch. 326, § 9.

ANNOTATIONS

Effective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.


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