NMSA 1978, § 7-16A-20 — Administration and enforcement of act

The department shall interpret the provisions of the Special Fuels Supplier Tax Act.
The department shall administer and enforce the collection of the special fuel excise
tax, the special fuel inventory taxes and the tax on liquefied petroleum gas, and the Tax
Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and
enforcement of those taxes.