New Mexico Statutes 7-24-16. Interpretation of act; administration and enforcement of the tax
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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.
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.