7-17-12. Interpretation of act; administration and enforcement of
66 words·~1 min read·
/nm/chapter-7-taxation/article-17-liquor-excise-tax/7-17-12·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
tax.
A. The department shall interpret the provisions of the Liquor Excise Tax Act.
B. The department shall administer and enforce the collection of the liquor excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.
History: 1978 Comp., § 71-7-12, enacted by Laws 1984, ch. 85, § 8; 1995, ch. 70, § 21.