A. The department shall interpret the provisions of the County Local Option Gross Receipts 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, 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. ANNOTATIONSEffective dates. — Laws 1993, ch. 354, § 20 made Laws 1993, ch. 354, § 8 effective July 1, 1993.
New Mexico Legal Code