The department shall interpret the provisions of the Alternative Fuel Tax Act. The department shall administer and enforce the collection of the alternative fuel excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax.
History: Laws 1995, ch. 16, § 10.
Effective dates. — Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 10 effective January 1, 1996.
Structure New Mexico Statutes
Article 16B - Alternative Fuel Tax
Section 7-16B-1 - Short title.
Section 7-16B-3 - Definitions.
Section 7-16B-4 - Imposition and rate of tax; denomination as alternative fuel excise tax.
Section 7-16B-5 - Exemptions; alternative fuel excise tax.
Section 7-16B-6 - Tax returns; payment of tax; alternative fuel distributors.
Section 7-16B-7 - Tax returns; payment of tax; alternative fuel user permit.
Section 7-16B-8 - Alternative fuel distributor license required.
Section 7-16B-9 - Delivery and use of alternative fuel; prohibited acts.