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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-16A-20

Administration and enforcement of act

Official textnmonesource.comlast amended

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.

Amendment history

Laws 1992, ch. 51, § 20.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (31 sections)
  1. 7-16A-1 · Short title
  2. 7-16A-2 · Definitions
  3. 7-16A-2.1 · 7-16A-2.1
  4. 7-16A-3 · 7-16A-3
  5. 7-16A-4 · 7-16A-4
  6. 7-16A-5 · Special fuel inventories
  7. 7-16A-5.1 · 7-16A-5.1
  8. 7-16A-6 · Special fuel inventory tax refund
  9. 7-16A-7 · Repealed
  10. 7-16A-8 · Repealed
  11. 7-16A-9 · Tax returns; payment of tax
  12. 7-16A-9.1 · Returns by retailers; requirements
  13. 7-16A-9.2 · Returns by wholesalers
  14. 7-16A-9.3 · Returns by rack operators; requirements
  15. 7-16A-9.4 · 7-16A-9.4
  16. 7-16A-10 · 7-16A-10
  17. 7-16A-11 · 7-16A-11
  18. 7-16A-12 · Credit; special fuel excise tax; special fuel users
  19. 7-16A-13 · 7-16A-13
  20. 7-16A-13.1 · 7-16A-13.1
  21. 7-16A-14 · 7-16A-14
  22. 7-16A-15 · Bond required of supplier
  23. 7-16A-15.1 · Special fuel users; surety bond required; exceptions
  24. 7-16A-16 · 7-16A-16
  25. 7-16A-17 · Repealed
  26. 7-16A-18 · Repealed
  27. 7-16A-19 · Special fuel user permits; violation
  28. 7-16A-19.1 · Border crossing special fuel user permit
  29. 7-16A-20 · Administration and enforcement of act
  30. 7-16A-20.1 · 7-16A-20.1
  31. 7-16A-21 · Temporary provision; continuity of actions
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