The department shall interpret the provisions of the Special Fuels Supplier Tax Act. The department shall administer and enforce the collection of the special fuel excise tax, the special fuel inventory taxes and the tax on liquefied petroleum gas, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of those taxes. History: Laws 1992, ch. 51, § 20. Effective dates. — Laws 1992, ch. 51, § 24 made Laws 1968, ch. 51, § 20 effective January 1, 1993.
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