Interpretation of act; administration and enforcement of

tax. A. The department shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act. B. The department shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax. History: Laws 1979, ch. 397, § 7; 2025, ch. 130, § 105.