enforcement of tax. The department shall administer and enforce the collection of the cannabis excise tax pursuant to the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] . History: Laws 2021 (1st S.S.), ch. 4, § 47.
Interpretation of the cannabis tax act; administration and
NMSA 1978, § 7-42-5 — under Article 42.
NMSA 1978, § 7-42-5