Section 7-42-5 - Interpretation of the cannabis tax act; administration and 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. ANNOTATIONSEffective dates. — Laws 2021 (1st S.S.), ch. 4 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 29, 2021, 90 days after adjournment of the legislature.