The Tax Administration Act applies to and governs:

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A. the administration and enforcement of the following taxes or tax acts as they now exist or may hereafter be amended:

(1)     Income Tax Act [N.M. Stat. Ann. Chapter 7, Article 2];

(2)     Withholding Tax Act [N.M. Stat. Ann. Chapter 7, Article 3];

(3)     Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act [N.M. Stat. Ann. Chapter 7, Article 3A];

(4)     Gross Receipts and Compensating Tax Act [N.M. Stat. Ann. Chapter 7, Article 9], Interstate Telecommunications Gross Receipts Tax Act [N.M. Stat. Ann. Chapter 7, Article 9C] and Leased Vehicle Gross Receipts Tax Act [N.M. Stat. Ann. Chapter 7, Article 14A];

(5)     Liquor Excise Tax Act [N.M. Stat. Ann. Chapter 7, Article 17];

(6)     Local Liquor Excise Tax Act N.M. Stat. Ann. § 7-24-8 to 7-24-16;

tax;

(7)     any municipal local option gross receipts tax or municipal compensating (8)     any county local option gross receipts tax or county compensating tax; (9)     Special Fuels Supplier Tax Act [N.M. Stat. Ann. Chapter 7, Article 16A]; (10)    Gasoline Tax Act [N.M. Stat. Ann. Chapter 7, Article 13];

(11)    petroleum products loading fee, which fee shall be considered a tax for the purpose of the Tax Administration Act [N.M. Stat. Ann. Chapter 7, Article 1];

(12)    Alternative Fuel Tax Act [N.M. Stat. Ann. Chapter 7, Article 16B]; (13)    Cigarette Tax Act [N.M. Stat. Ann. Chapter 7, Article 12;

(14)    Estate Tax Act N.M. Stat. Ann. § 7-7-1 to 7-7-12;

(15)    Railroad Car Company Tax Act [N.M. Stat. Ann. Chapter 7, Article 11]; (16)    Investment Credit Act [N.M. Stat. Ann. Chapter 7, Article 9A], rural job tax credit, Laboratory Partnership with Small Business Tax Credit Act [N.M. Stat. Ann. Chapter 7, Article 9E], Technology Jobs and Research and Development Tax Credit Act [N.M. Stat. Ann. Chapter 7, Article 9F], Film Production Tax Credit Act [N.M. Stat. Ann. Chapter 7, Article 2F], Affordable Housing Tax Credit Act [N.M. Stat. Ann. Chapter 7, Article 9I] and high-wage jobs tax credit;

1978];

(17)    Corporate Income and Franchise Tax Act [Chapter 7, Article 2A NMSA (18)    Uniform Division of Income for Tax Purposes Act [N.M. Stat. Ann. Chapter 7, Article 4];

(19)    Multistate Tax Compact [7-5-1 N.M. Stat. Ann.;

(20)    Tobacco Products Tax Act [N.M. Stat. Ann. Chapter 7, Article 12A];

(21)    the telecommunications relay service surcharge imposed by Section 63- 9F-11 NMSA 1978, which surcharge shall be considered a tax for the purposes of the Tax Administration Act;

(22)    the Insurance Premium Tax Act N.M. Stat. Ann. § 7-40-1 to 7-40-10;

(23)    the Health Care Quality Surcharge Act N.M. Stat. Ann. § 7-41-1 to 7-41-8; and

(24)    the Cannabis Tax Act N.M. Stat. Ann. § 7-42-1 to 7-42-5;

B. the administration and enforcement of the following taxes, surtaxes, advanced payments or tax acts as they now exist or may hereafter be amended:

(1)     Resources Excise Tax Act [N.M. Stat. Ann. Chapter 7, Article 25]; (2)     Severance Tax Act N.M. Stat. Ann. § 7-26-1 to 7-26-8;

(3)     any severance surtax;

(4)     Oil and Gas Severance Tax Act [N.M. Stat. Ann. Chapter 7, Article 29];

(5)     Oil and Gas Conservation Tax Act [N.M. Stat. Ann. Chapter 7, Article 30];

1978;

(6)     Oil and Gas Emergency School Tax Act [Chapter 7, Article 31 NMSA    1978];

(7)     Oil and Gas Ad Valorem Production Tax Act [Chapter 7, Article 32 NMSA (8)     Natural Gas Processors Tax Act [N.M. Stat. Ann. Chapter 7, Article 33];

(9)     Oil and Gas Production Equipment Ad Valorem Tax Act [N.M. Stat. Ann. Chapter 7, Article 34];

1978];

(10)    Copper Production Ad Valorem Tax Act [Chapter 7, Article 39 NMSA (11)    any advance payment required to be made by any act specified in this subsection, which advance payment shall be considered a tax for the purposes of the Tax Administration Act;

(12)    Enhanced Oil Recovery Act [N.M. Stat. Ann. Chapter 7, Article 29A];

(13)    Natural Gas and Crude Oil Production Incentive Act N.M. Stat. Ann. § 7-29B-1 to 7-29B-6; and

(14)    intergovernmental production tax credit and intergovernmental production equipment tax credit;

C. the administration and enforcement of the following taxes, surcharges, fees or acts as they now exist or may hereafter be amended:

(1)     Weight Distance Tax Act [N.M. Stat. Ann. Chapter 7, Article 15A];

(2)     the workers’ compensation fee authorized by Section 52-5-19 N.M. Stat. Ann., which fee shall be considered a tax for purposes of the Tax Administration Act;

1978];

(3)     Uniform Unclaimed Property Act (1995) [Chapter 7, Article 8A NMSA (4)     911 emergency surcharge and the network and database surcharge, which surcharges shall be considered taxes for purposes of the Tax Administration Act;

(5)     the solid waste assessment fee authorized by the Solid Waste Act, which fee shall be considered a tax for purposes of the Tax Administration Act;

(6)     the water conservation fee imposed by Section 74-1-13 N.M. Stat. Ann., which fee shall be considered a tax for the purposes of the Tax Administration Act; and

(7)     the gaming tax imposed pursuant to the Gaming Control Act [N.M. Stat. Ann. Chapter 60, Article 2E]; and

D. the administration and enforcement of all other laws, with respect to which the department is charged with responsibilities pursuant to the Tax Administration Act, but only to the extent that the other laws do not conflict with the Tax Administration Act.