{"data":{"id":"us-nm/7-42-5","jurisdiction":"us-nm","citation":"7-42-5","heading":"Interpretation of the cannabis tax act; administration and enforcement of tax.","body":"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] .","path":["Chapter 7 - Taxation","ARTICLE 42 Cannabis 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":"b145e4d747daf9f1a3c813934dca0046312a92921219cc8e19f691ad221f2f3f","source_id":"us-nm","stale":false,"prev":"us-nm/7-42-4","next":"us-nm/8-1-1"},"notice":"GroundRules: Original legal text. Not legal advice."}