{"data":{"id":"us-nm/7-24-16","jurisdiction":"us-nm","citation":"7-24-16","heading":"Interpretation of act; administration and enforcement of the tax.","body":"A. The department shall interpret the provisions of the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978].\nB. 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.","path":["Chapter 7 - Taxation","ARTICLE 24 Municipal and County Gross Receipts Tax on Liquor"],"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":"610c218a94430db7ed572da57fccbc0b8f4432d8c61edcf0f96bd533256752cd","source_id":"us-nm","stale":false,"prev":"us-nm/7-24-15","next":"us-nm/7-24a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}