There is a newer version of the New Mexico Statutes
2013 New Mexico Statutes
Chapter 7 - Taxation
Article 14 - Motor Vehicle Excise Tax
Section 7-14-5 - Time of payment of tax. (1988)
NM Stat § 7-14-5 (2013) What's This?
7-14-5. Time of payment of tax. (1988)
The tax shall be paid to the department by the applicant for the certificate of title at the time of application for issuance of the certificate.
History: 1978 Comp., § 7-14-5, enacted by Laws 1988, ch. 73, § 15.
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