Interpretation of act; administration and enforcement of

act. A. The department shall interpret the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act]. B. The department shall administer and enforce the collection of each tax authorized under the provisions of the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act], and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of each tax. History: 1978 Comp., § 7-20E-8, enacted by Laws 1993, ch. 354, § 8.