us-nm/stat
NMSA 1978, § 7-14A-11 — Administration
A.
The department shall interpret the provisions of the Leased Vehicle Gross
Receipts Tax Act.
B.
The department shall administer and enforce the collection of the leased vehicle
gross receipts tax and the leased vehicle surcharge, and the Tax Administration Act
applies to the administration and enforcement of the tax and the surcharge.
Source: official text