us-nm/stat
NMSA 1978, § 7-9C-11 — Administration
A.
The department shall interpret the provisions of the interstate
telecommunications gross receipts tax.
B.
The department shall administer and enforce the collection of the interstate
telecommunications gross receipts tax, and the Tax Administration Act [Chapter 7,
Article 1 NMSA 1978] applies to the administration and enforcement of the tax.
Source: official text