A. The division shall interpret the provisions of the Supplemental Municipal Gross Receipts Tax Act. B. The division shall administer and enforce the collection of the supplemental municipal gross receipts tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax. History: Laws 1979, ch. 397, § 7. Emergency clauses. — Laws 1979, ch. 397, § 10 contained an emergency clause and was approved April 6, 1979.
‹ Prev All New Mexico sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.