STATE STATUTES & CODES
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NEW MEXICO STATUTES AND CODES
Article 14 - Motor Vehicle Excise Tax, 7-14-1 through 7-14-11.
- Section 7-14-1 - Short title.
- Section 7-14-2 - Definitions.
- Section 7-14-3 - Imposition of motor vehicle excise tax.
- Section 7-14-4 - Determination of amount of motor vehicle excise tax.
- Section 7-14-5 - Time of payment of tax.
- Section 7-14-6 - Exemptions from tax.
- Section 7-14-7 - Credit against tax.
- Section 7-14-7.1 - Credit; vehicles used for short-term leasing; requirements; reports.
- Section 7-14-8 - Imposition of penalty for failure to make timely application.
- Section 7-14-9 - Refunds; procedures.
- Section 7-14-9.1 - Protests.
- Section 7-14-9.2 - Penalties for failure to submit report or to pay; interest.
- Section 7-14-10 - Distribution of proceeds.
- Section 7-14-11 - Administration by department; authority of department.
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