NMSA 1978, § 7-24-16 — 7-24-16

Interpretation of act; administration and enforcement of the
tax.

# A.

The department shall interpret the provisions of the Local Liquor Excise Tax Act
[7-24-8 to 7-24-16 NMSA 1978].

# B.

The department shall administer and enforce the Local Liquor Excise Tax Act,
and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the
collection and enforcement of the local liquor excise tax.