NMSA 1978, § 7-19D-8 — 7-19D-8

Interpretation of act; administration and enforcement of
act.

# A.

The department shall interpret the provisions of the Municipal Local Option Gross
Receipts Taxes Act.

# B.

The department shall administer and enforce the collection of each tax
authorized under the provisions of the Municipal Local Option Gross Receipts Taxes
Act, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the
administration and enforcement of each tax.