There is a newer version of the New Mexico Statutes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-11 Administration.
NM Stat § 7-14A-11 (2014) What's This?
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.
History: Laws 1991, ch. 197, 15; 1993, ch. 359, 4.
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