GroundRules
7-24-16: Interpretation of act; administration and enforcement of the tax.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 24 Municipal and County Gross Receipts Tax on Liquor
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.
Collected 2026-09-03T15:02:19Z. Source file · JSON