There is a newer version of the New Mexico Statutes
2014 New Mexico Statutes
Chapter 7 - Taxation
Section 14A Leased Vehicle Gross Receipts Tax
- Section 7-14A-1 Short title.
- Section 7-14A-2 Definitions.
- Section 7-14A-3 Imposition and rate of tax; denomination as "leased vehicle gross receipts tax".
- Section 7-14A-3.1 Imposition and rate; leased vehicle surcharge.
- Section 7-14A-4 Presumption of taxability.
- Section 7-14A-5 Separately stating the leased vehicle gross receipts tax.
- Section 7-14A-6 Date payment due.
- Section 7-14A-7 Deduction; transactions in interstate commerce.
- Section 7-14A-8 Deduction; trade-in allowance.
- Section 7-14A-9 Exemption; vehicles titled before July 1, 1991.
- Section 7-14A-10 Distribution of proceeds.
- Section 7-14A-11 Administration.
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