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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-19D-8

7-19D-8

Official textnmonesource.comlast amended

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.

Amendment history

1978 Comp., § 7-19D-8, enacted by Laws 1993, ch. 346, § 8.

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

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In this article (20 sections)
  1. 7-19D-1 · Short title
  2. 7-19D-2 · Definitions
  3. 7-19D-3 · Effective date of ordinance
  4. 7-19D-4 · 7-19D-4
  5. 7-19D-5 · Specific exemptions
  6. 7-19D-6 · Copy of ordinance to be submitted to department
  7. 7-19D-7 · Collection by department
  8. 7-19D-8 · 7-19D-8
  9. 7-19D-9 · Municipal gross receipts tax; authority to impose rate
  10. 7-19D-9.1 · Municipal compensating tax
  11. 7-19D-10 · Repealed
  12. 7-19D-11 · Repealed
  13. 7-19D-12 · Repealed
  14. 7-19D-13 · Repealed
  15. 7-19D-14 · 7-19D-14
  16. 7-19D-15 · 7-19D-15
  17. 7-19D-16 · Municipal higher education facilities gross receipts tax
  18. 7-19D-17 · 7-19D-17
  19. 7-19D-18 · Repealed
  20. 7-19D-19 · Municipal flood recovery gross receipts tax
Full table of contents →