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New Mexico · Through 2026-07-01

7-42-5: Interpretation of the cannabis tax act; administration and enforcement of tax.

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Where this section sits in the code
  1. Chapter 7 - Taxation
  2. ARTICLE 42 Cannabis Tax

The department shall administer and enforce the collection of the cannabis excise tax pursuant to the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] .

Collected 2026-09-03T15:02:19Z. Source file · JSON

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