us-nm/stat

NMSA 1978, § 7-15-6 — Administration by department; authority of department

A.

The department has the authority and duty to administer the Trip Tax Act and to
impose, collect and enforce the trip tax.

B.

The department has the authority to interpret the provisions of the Trip Tax Act
and to promulgate regulations with respect to the Trip Tax Act. The extent to which
regulations will have retroactive effect shall be stated and, if no such statement is made,
they will be applied prospectively only.

Last amended: 1978 Comp., § 7-15-6, enacted by Laws 1988, ch. 73, § 27.

Source: official text