A. The department shall interpret the provisions of the Local Liquor Excise Tax Act N.M. Stat. Ann. § 7-24-8 to 7-24-16.

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

B. The department shall administer and enforce the Local Liquor Excise Tax Act, and the Tax Administration Act [N.M. Stat. Ann. Chapter 7, Article 1] applies to the collection and enforcement of the local liquor excise tax.