tax. 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.
Interpretation of act; administration and enforcement of the
NMSA 1978, § 7-24-16 — under Article 24.
NMSA 1978, § 7-24-16