A. The department shall interpret the provisions of the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978].
B. The department shall administer and enforce the Local Liquor Excise Tax Act, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the collection and enforcement of the local liquor excise tax.
History: Laws 1989, ch. 326, § 9.
Effective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.
Structure New Mexico Statutes
Article 24 - Municipal and County Gross Receipts Tax on Liquor
Section 7-24-1 - License tax imposed by municipalities.
Section 7-24-2 - License tax imposed by boards of county commissioners.
Section 7-24-3 - [Payment of municipal or county tax required; closing establishment.]
Section 7-24-4 - [License tax period; revocation or suspension of license; effect.]
Section 7-24-5 - [Assignment and transfer of license; effect.]
Section 7-24-11 - Date payment due.
Section 7-24-13 - Exemption; purchases for resale.
Section 7-24-14 - Refund or credit of tax.
Section 7-24-15 - Administrative charge.
Section 7-24-16 - Interpretation of act; administration and enforcement of the tax.