N.M. Stat. § 7-17-12
§ 7-17-12. Interpretation of act; administration and enforcement of tax
Year: 2026Length: 42 words
A. The department shall interpret the provisions of the Liquor Excise Tax Act.
B. The department shall administer and enforce the collection of the liquor excise tax, and the Tax Administration Act 1 applies to the administration and enforcement of the tax.