2021 New Mexico Statutes
Article 42 - Cannabis Tax
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.
Effective 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.

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Structure 2021 New Mexico Statutes

2021 New Mexico Statutes

Chapter 7 - Taxation

Article 42 - Cannabis Tax

Section 7-42-1 - Short title.

Section 7-42-2 - Definitions.

Section 7-42-3 - Cannabis excise tax.

Section 7-42-4 - Date payment due.

Section 7-42-5 - Interpretation of the cannabis tax act; administration and enforcement of tax.