Section 7-24-16 - Interpretation of act; administration and enforcement of the tax.

NM Stat § 7-24-16 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.

History: Laws 1989, ch. 326, § 9.

Effective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.