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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-20E-8

7-20E-8

Official textnmonesource.comlast amended

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.

Amendment history

1978 Comp., § 7-20E-8, enacted by Laws 1993, ch. 354, § 8.

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

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In this article (32 sections)
  1. 7-20E-1 · Short title
  2. 7-20E-2 · Definitions
  3. 7-20E-3 · Optional referendum selection; effective date of ordinance
  4. 7-20E-4 · 7-20E-4
  5. 7-20E-5 · Repealed
  6. 7-20E-6 · Copy of ordinance to be submitted to department
  7. 7-20E-7 · Collection by department
  8. 7-20E-8 · 7-20E-8
  9. 7-20E-9 · 7-20E-9
  10. 7-20E-9.1 · County compensating tax
  11. 7-20E-10 · Repealed
  12. 7-20E-11 · Repealed
  13. 7-20E-12 · Repealed
  14. 7-20E-12.1 · 7-20E-12.1
  15. 7-20E-12.2 · 7-20E-12.2
  16. 7-20E-13 · 7-20E-13
  17. 7-20E-14 · 7-20E-14
  18. 7-20E-15 · Repealed
  19. 7-20E-16 · Repealed
  20. 7-20E-17 · Repealed
  21. 7-20E-18 · 7-20E-18
  22. 7-20E-19 · Repealed
  23. 7-20E-20 · 7-20E-20
  24. 7-20E-21 · Repealed
  25. 7-20E-22 · 7-20E-22
  26. 7-20E-23 · 7-20E-23
  27. 7-20E-24 · Repealed
  28. 7-20E-25 · 7-20E-25
  29. 7-20E-26 · 7-20E-26
  30. 7-20E-27 · Repealed
  31. 7-20E-28 · Repealed
  32. 7-20E-29 · 7-20E-29
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