{"data":{"id":"us-nm/7-17-12","jurisdiction":"us-nm","citation":"7-17-12","heading":"Interpretation of act; administration and enforcement of tax.","body":"A. The department shall interpret the provisions of the Liquor Excise Tax Act.\nB. 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.","path":["Chapter 7 - Taxation","ARTICLE 17 Liquor Excise Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"7855bd46e777b7704e6869c73be868ac4ffd3e9d688b486ad9aa5033b9ba6e7e","source_id":"us-nm","stale":false,"prev":"us-nm/7-17-11","next":"us-nm/7-18-1"},"notice":"GroundRules: Original legal text. Not legal advice."}