The department shall interpret the provisions of the Special Fuels Supplier Tax Act. The department shall administer and enforce the collection of the special fuel excise tax, the special fuel inventory taxes and the tax on liquefied petroleum gas, and the Tax Administration Act [N.M. Stat. Ann. Chapter 7, Article 1] applies to the administration and enforcement of those taxes.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.