NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-42-5
7-42-5
Official textnmonesource.comlast amended
Interpretation of the cannabis tax act; administration and enforcement of tax.
The department shall administer and enforce the collection of the cannabis excise tax pursuant to the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] .
Amendment history
Laws 2021 (1st S.S.), ch. 4, § 47.
Source: official source (NMSA chapter on nmonesource.com)
In this article (5 sections)
- 7-42-1 · Short title
- 7-42-2 · Definitions
- 7-42-3 · Cannabis excise tax
- 7-42-4 · Date payment due; reporting location instructions
- 7-42-5 · 7-42-5