Section 7-24-16 - Interpretation of act; administration and enforcement of the taxA. 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.