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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-9C-11

Administration

Official textnmonesource.comlast amended

# 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.

Amendment history

Laws 1992, ch. 50, § 11 and Laws 1992, ch. 67, § 11.

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

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In this article (11 sections)
  1. 7-9C-1 · Short title
  2. 7-9C-2 · Definitions
  3. 7-9C-3 · 7-9C-3
  4. 7-9C-4 · Presumption of taxability
  5. 7-9C-5 · Date payment due
  6. 7-9C-6 · Deduction; certain telephone services
  7. 7-9C-7 · Deduction; sale of a service for resale
  8. 7-9C-8 · Deductions; telecommunications providers
  9. 7-9C-9 · Deduction; bad debts
  10. 7-9C-10 · Credit; services performed outside the state
  11. 7-9C-11 · Administration
Full table of contents →