NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-16B-10
Administration and enforcement of act
Official textnmonesource.comlast amended
The department shall interpret the provisions of the Alternative Fuel Tax Act. The department shall administer and enforce the collection of the alternative fuel excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.
Amendment history
Laws 1995, ch. 16, § 10.
Source: official source (NMSA chapter on nmonesource.com)
In this article (10 sections)
- 7-16B-1 · Short title
- 7-16B-2 · Purpose
- 7-16B-3 · Definitions
- 7-16B-4 · 7-16B-4
- 7-16B-5 · Exemptions; alternative fuel excise tax
- 7-16B-6 · Tax returns; payment of tax; alternative fuel distributors
- 7-16B-7 · Tax returns; payment of tax; alternative fuel user permit
- 7-16B-8 · Alternative fuel distributor license required
- 7-16B-9 · Delivery and use of alternative fuel; prohibited acts
- 7-16B-10 · Administration and enforcement of act