NMSA 1978, § 7-19-16 — 7-19-16

Interpretation of act; administration and enforcement of
tax.

# A.

The department shall interpret the provisions of the Supplemental Municipal
Gross Receipts Tax Act.

# B.

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