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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-24-16

7-24-16

Official textnmonesource.comlast amended

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.

Amendment history

Laws 1989, ch. 326, § 9.

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

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In this article (17 sections)
  1. 7-24-1 · License tax imposed by municipalities
  2. 7-24-2 · License tax imposed by boards of county commissioners
  3. 7-24-3 · 7-24-3
  4. 7-24-4 · 7-24-4
  5. 7-24-5 · 7-24-5
  6. 7-24-6 · Repealed
  7. 7-24-7 · Repealed
  8. 7-24-8 · Short title
  9. 7-24-9 · Definitions
  10. 7-24-10 · 7-24-10
  11. 7-24-10.1 · 7-24-10.1
  12. 7-24-11 · Date payment due
  13. 7-24-12 · Exemption
  14. 7-24-13 · Exemption; purchases for resale
  15. 7-24-14 · Refund or credit of tax
  16. 7-24-15 · Administrative charge
  17. 7-24-16 · 7-24-16
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