A. The department shall interpret the provisions of the Leased Vehicle Gross Receipts Tax Act. B. The department shall administer and enforce the collection of the leased vehicle gross receipts tax and the leased vehicle surcharge, and the Tax Administration Act applies to the administration and enforcement of the tax and the surcharge. History: Laws 1991, ch. 197, § 15; 1993, ch. 359, § 4. ANNOTATIONSThe 1993 amendment, effective July 1, 1993, inserted 'and the leased vehicle surcharge' near the middle and added 'and the surcharge' at the end, in Subsection B.
New Mexico Legal Code