Section 7-14A-11 - Administration. - New Mexico Statutes

7-14A-11. Administration.

A.     The department shall interpret the provisions of the Leased Vehicle Gross Receipts Tax Act.   

B.     The department shall administer and enforce the collection of the leased vehicle gross receipts tax and the leased vehicle surcharge, and the Tax Administration Act applies to the administration and enforcement of the tax and the surcharge.