{"data":{"id":"us-nm/7-20e-8","jurisdiction":"us-nm","citation":"7-20E-8","heading":"Interpretation of act; administration and enforcement of act.","body":"A. The department shall interpret the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act].\nB. The department shall administer and enforce the collection of each tax authorized under the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act], and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of each tax.","path":["Chapter 7 - Taxation","ARTICLE 20E County Local Option Gross Receipts and Compensating Taxes"],"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":"931a467cef878f875f6735ee97958645ea00310912a30f0aa66b66b996825e1c","source_id":"us-nm","stale":false,"prev":"us-nm/7-20e-7","next":"us-nm/7-20e-9"},"notice":"GroundRules: Original legal text. Not legal advice."}