NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-15-6
Administration by department; authority of department
Official textnmonesource.comlast amended
# 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.
Amendment history
1978 Comp., § 7-15-6, enacted by Laws 1988, ch. 73, § 27.
Source: official source (NMSA chapter on nmonesource.com)
In this article (10 sections)
- 7-15-1 · Recompiled
- 7-15-1.1 · Short title
- 7-15-2 · Repealed
- 7-15-2.1 · Definitions
- 7-15-3 · Repealed
- 7-15-3.1 · Trip tax; computation
- 7-15-3.2 · Exemption from tax
- 7-15-4 · Interest; penalties
- 7-15-5 · Distribution of proceeds
- 7-15-6 · Administration by department; authority of department