Partnertax.ai
Start free trial →

NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-17-12

7-17-12

Official textnmonesource.comlast amended

Interpretation of act; administration and enforcement of tax.

# A.

The department shall interpret the provisions of the Liquor Excise Tax Act.

# B.

The department shall administer and enforce the collection of the liquor excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.

Amendment history

1978 Comp., § 71-7-12, enacted by Laws 1984, ch. 85, § 8; 1995, ch. 70, § 21.

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

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (13 sections)
  1. 7-17-1 · Short title
  2. 7-17-2 · Definitions
  3. 7-17-3 · Repealed
  4. 7-17-4 · Repealed
  5. 7-17-5 · Imposition and rate of liquor excise tax
  6. 7-17-5.1 · Repealed
  7. 7-17-6 · 7-17-6
  8. 7-17-7 · Repealed
  9. 7-17-8 · Repealed
  10. 7-17-9 · 7-17-9
  11. 7-17-10 · Date payment due
  12. 7-17-11 · Refund or credit of tax
  13. 7-17-12 · 7-17-12
Full table of contents →