NMSA 1978, § 7-20E-8 — 7-20E-8

Interpretation of act; administration and enforcement of
act.

# A.

The department shall interpret the provisions of the County Local Option Gross
Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes
Act].

# B.

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