2019 New Mexico Statutes
Chapter 7 - Taxation
Article 14A - Leased Vehicle Gross Receipts Tax
Section 7-14A-6 - Date payment due.

Universal Citation: NM Stat § 7-14A-6 (2019)

The tax and the surcharge imposed by the Leased Vehicle Gross Receipts Tax Act are to be paid on or before the twenty-fifth day of the month following the month in which the taxable event occurs.

History: Laws 1991, ch. 197, § 10; 1993, ch. 359, § 3.

ANNOTATIONS

The 1993 amendment, effective July 1, 1993, inserted "and the surcharge" and made a minor stylistic change.

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